浅议环境成本的计量

On the Measurement of Environmental Cost

随着经济发展及工业化进程对环境污染的日益加重 ,人们越来越重视环境会计的研究 ,环境成本的计量是环境会计研究中最重要的一环。在实践中可运用环境成本计量的基本方法及基本的计价模型。正确计量环境成本是环境成本核算的前提 ,对企业拥有的自然资源中可以计量的部分进行合理的估计 ,有利于准确地估价企业的资产情况。

With the economic development and the increase industrial of pollution to the environment more and more emphases are laid on the study of environmental accounting(EA), of which the measurement of environmental cost is the most important part. This article mainly deals with the basic methods of measuring environmental cost and sets up the primary model in measurement.