企业环境成本计量研究

Research on Measuring the Environmental Costs of Enterprises

为了人类的可持续发展,实现人与自然的平衡与和谐,必须在经济进步与社会可持续发展之间寻找平衡点,这就需要企业计量环境成本。本文在深刻分析环境成本内涵的基础上,定义环境成本;按照会计核算的特点将环境成本分为已核算环境成本和未核算环境成本;根据《中国绿色国民经济核算研究报告》设计环境成本计量模型,对环境成本进行计量。

In order to achieve the balance and harmony between man and nature, we must find a balance between the economic progress and sustainable development ,which requires companies to measure environmental costs. Based on the profound analysis of environmental costs＇ connotation, this paper puts forward the definition of environmental costs, accord- ing to the characteristics of environmental costs, the accounting costs are characterized into the accounting environmental costs and unaceounting environmental costs ;in accordance with ＂China Green national Accounting Study report ＂ ,we de- sign the environment cost model, and measure the environmental costs.