工业企业环境成本核算问题研究

A Research on the Environmental Cost Accounting of Industrial Enterprises

随着环境保护问题日益引起人们的高度关注,我国工业企业也已意识到环境成本核算的重要性,然而传统的环境成本核算存在诸多问题,因此工业企业目前首先应该明确环境成本的3项构成要素,即核算期间、成本费用承担实体以及核算范围,其次就是尽快完善工业企业环境成本的核算方法。

As the environmental protection issue has aroused people＇s concern,industrial enterprises in China have also come to realize the importance of the environmental cost accounting.However,the traditional environmental cost accounting has many problems.Therefore,industrial enterprises should first clarify three constructing elements of the environmental cost： accounting period,cost entity and accounting scope,followed by perfecting accounting methods of environmental cost of industrial enterprises.