摘要
企业是经济发展的主要推动者,同时也是环境污染的罪魁祸首。石油企业作为高污染的企业之一,它对环境的保护负有不可推卸的责任。那么,在石油企业中推行环境会计,将环境管理融入企业全面管理之中并对环境成本与效益进行确认与计量成为了企业可持续发展的必由之路。
Enterprises are the main drivers of economic development,but also the chief culprits of environmental pollution.as one of the high pollution enterprises Petroleum enterprise has the responsibility to protect the environment.Therefore,it has been necessary to apply environmental accounting into petroleum enterprises in order to recognize and calculate the costs and benefits of environment.On in this way ca petroleum enterprise achieve the sustainable development.
出处
《浙江海洋学院学报(人文科学版)》
2011年第1期66-69,88,共5页
Journal of Zhejiang Ocean University(Humane Science)
关键词
环境会计
石油企业
成本分类与核算
作业成本法
environmental accounting
petroleum enterprises
cost classification and calculation
the activity-based costing method