摘要
环境成本核算的研究已经经历了几十年的历史,虽然理论研究方面已取得了一定的成果,但在实务运用方面却停滞不前。环境规制和企业社会责任的引入,促使企业将从社会总体角度考虑成本和收益的关系,增强企业环境保护意识,这必将推动环境成本核算的运用。
Through decades,some studies on environmental cost accounting have been achieved.But,some studies on the application of environmental cost accounting haven't been achieved.The use of environmental regulation and corporation social responsibility should help the corporation analyzes the relation of cost and income from the social point of view,strengthen environmental awareness,and promote the application of environmental cost accounting.
出处
《河北理工大学学报(社会科学版)》
2011年第5期46-48,共3页
Journal of Hebei Polytechnic University:Social Science Edition
基金
安徽工业大学青年教师科研基金项目"环境规制下的环境成本核算研究"(QS201001)
关键词
环境成本核算
环境规制
企业社会责任
environmental cost accounting
environmental regulation
corporate social responsibility