摘要
传统会计实务未对环境成本进行单独地确认和计量。这是导致企业只重视经济效益而忽视经济和社会效益的重要原因。应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上 ,对环境成本进行合理界定 ,并建立环境成本的计量方法 ,为企业进行环境治理决策提供理论基础和方法。
The traditional accounting has not recognized and measured environmental costs independently. This leads to the result that enterprises usually emphasize economic effect but ignore environmental and social effect. On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
出处
《经济经纬》
2000年第5期78-80,共3页
Economic Survey
关键词
环境成本
概念界定
计量方法
企业
会计
environmental cost
recognizing concept
means of measuring
