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钢铁企业环境成本控制分析 被引量:1

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摘要 近年来,伴随着世界经济的迅猛发展和工业企业的迅速壮大,环境污染已然成为人类社会进步与发展的一大难题。企业成本中环境成本所占比重也不断上升。协调环境保护与经济发展之间的关系已成为国内外学术界共同关注的焦点。钢铁企业作为传统的高能耗、高污染行业,其环境成本的控制显得尤为重要。本文从钢铁企业环境成本构成入手,总结了成本控制的三种方法,并提出改善环境成本控制的建议。
作者 崔艳雨
出处 《中国乡镇企业会计》 2016年第4期163-164,共2页
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