企业环境成本核算的障碍与对策

Accounting of the Enterprise Environment Cost:the Obstacles and Countermeasures

工业经济快速发展造成了日益严重的环境问题。实施环境成本核算、采取措施控制环境成本对实现可持续发展是非常必要的。目前实施环境成本核算存在观念、制度和技术等方面的障碍。转变观念、强化企业社会责任教育、加强会计法制建设、完善市场调节等将对环境成本核算有积极促进意义。

The rapid development of the industrial economy has resulted in more and more serious environmental problems. It is neces- sary for realizing sustainable development to implement accounting of the environment cost and to take measures to control environmental costs. At present, there exists the obstacles of concept, political system and technical aspects in implementation of environmental cost accounting. Changing ideas, strengthening corporate social responsibility education, reinforcing an accountancy legal system con- struction and perfecting market regulation will do good to accounting the environmental cost.