环境成本会计核算问题研究

Research on the Environment Cost Accounting

环境成本会计的产生将经济发展和环境保护结合在一起,通过有效的综合价值管理,最终达到在保证环境日益好转的同时促进经济发展的目的。我国应通过建立健全环境成本会计理论体系的准则和制度,完善相应的法律法规,建立企业会计信息披露标准,增强企业环保意识等方面来促进中国的环境成本会计的发展。

The generation of environmental cost accounting hangs together the economic development and environmental protection. Through the effective comprehensive value management, we can finally achieve in the purpose of improving environment and promoting economic development. Our country should establish perfect criterion and system of environment cost accounting theoretical system, perfect the corresponding laws and regulations, establish disclosure standards of enterprise accounting information, strengthen the enterprisels environmental protection consciousness, etc to promote China＇s environmental cost accounting development.