美国的环境会计

U.S. Environmental Accounting

本文介绍了美国环境会计中补偿成本会计和控制预防成本会计的相关标准和帐务处理方法，希望能够对我国的企业在实际工作中做好有关环境成本的核算、计量和确认有所借鉴，促进我国环境会计健康发展。

This article introduces the standard and method of accounts treatment about the compensation cost accounting and the prevention cost accounting in U.S. environmental accounting. Our enterprises can use the experience of U.S. for reference to carry on business accounting,calculating and affirming of environmental cost in the practice,and promote development of our environmental accounting.