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企业环境成本会计的优化分析 被引量:2

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摘要 随着经济的高速发展,环境污染、生态破坏已经成为各国经济发展所面临的严峻问题。企业作为经济活动的基本单元,不可避免地与环境发生联系。如何将企业活动对环境影响的相关信息准确地反映给利益相关人,即企业环境会计成本就成为迫切需要解决的问题。
作者 刘霞
出处 《中小企业管理与科技》 2011年第21期35-36,共2页 Management & Technology of SME
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