企业环境会计成本核算探究

Probe into the Cost Accounting of the Environmental Accounting for Enterprises

环境会计是现代企业可持续发展的重要管理工具。针对环境成本核算问题,探讨了环境成本的分类及核算方法,并引入了一种具有可操作性的环境成本核算模型——EEGECOST环境会计成本核算模型,同时利用该模型对陕西BJ卷烟厂进行了案例分析。

Environmental accounting is an important management tool for sustainable development for modern enterprises. Stated for the environmental cost accounting, the paper discusses the elassifieation of environmental oosts and accounting methods, and introduces a workable environmental costing model, meanwhile takes the analysis according to the model.