摘要
伴随着工业企业的快速发展,环境资源越来越匮乏,环境污染日益严重,环境问题正对企业乃至全社会都产生着极为不利的影响。目前,环境成本的高增长已使企业不堪重负,因此,在循环经济下,把环境因子纳入工业企业成本管理系统,势在必行。对环境成本的识别、计量、环境会计账务处理、环境成本的管理方法及管理的最佳程度问题作了相应探讨。
With the rapid development of industrial economy, the consumption of environmental resource has been aggravated, and the environmental issues are getting more and more serious to put environmental elements into current cost management system. Identifying environmental cost, measuring, accounting, method of management and proper level of management are researched and discussed.
出处
《交通科技与经济》
2008年第1期124-126,共3页
Technology & Economy in Areas of Communications
关键词
环境成本
环境会计
环境成本管理
循环经济
environmental cost
environmental accounting
environment-cost management
cycling economy
