摘要
环境成本的分析与理解是环境会计完善与发展的核心。本文在分析了环境成本的理论基础上,介绍了环境成本的分类与会计处理,力图能够在充分分析环境成本的基础上,促进环境会计的发展。
The analysis and understanding of environment cost is the center about how to develop and consummate environment accounting. In this paper we introduced the classification and disposal of environment cost in accounting methods at the base of theory of environment cost. We hope all this will accelerate the development of environment accounting.
出处
《粮食经济研究》
2002年第6期46-48,共3页
Food Economics Research