环境成本计算方法初探——以某化肥厂为例

On the Environmental Cost Accounting by Taking an Example of a Chemical Plant

以六安某化肥厂为例论述了环境会计应用中所需解决的两个问题 :外部环境成本内部化和内部环境成本的归集和分配。对于前者可通过外部强制力 ,以污染防治为基础 ,对各种外部环境成本加以计量和计算。对于后者 ,可采取作业成本法 ,将产生影响的作业成本单独确认并建立相应的作业成本库。

The author,in this article,approaches the subject of the environmental accouning application from the two proplems ,which need to be solved:internalization of the outer environmentalcost and collection and distribution of the inside environmental cost .With regard to the former, the article holds the idea that all types of outer environmental cost can be collected and calculated under an external force in terms of pollution prevention and control .And, to the latter, the auther recommends the production cost accounting, which confirms each individual effective production cost and builds a correspondent cost base.