| 从环境成本看环境会计建设 |
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| 引用本文： | 王欣,赵晓云.从环境成本看环境会计建设[J].连云港职业技术学院学报,2004,17(1):23-24. |
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| 作者姓名： | 王欣 赵晓云 |
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| 作者单位： | 1. 连云港职业技术学院商学院,江苏,连云港,222006
2. 江苏省淮阴商校,江苏,淮安,223001 |
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| 摘 要： | 伴随工业化进程，环境危机使人们日益关注环境问题，把环境因素纳入现行会计体系是大势所趋。本文主要从环境成本方面对环境会计的建设作了初步的探讨，包括环境成本的概念与内容、环境成本资本化、费用化与直接费用、间接费用的判定，环境成本的管理与控制等。
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| 关 键 词： | 环境成本 环境会计建设 会计处理 环境污染 环境治理成本 环境保护 |
| 文章编号： | 1009-4318(2004)01-0023-02 |
| 修稿时间： | 2004年2月1日 |
Construction of Environmental Accounting through Environmental Cost |
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| WANG Xin,ZHAO Xiao-yun.Construction of Environmental Accounting through Environmental Cost[J].Journal of Lianyungang Technical College,2004,17(1):23-24. |
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| Authors: | WANG Xin ZHAO Xiao-yun |
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| Institution: | WANG Xin~1,ZHAO Xiao-yun~2 |
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| Abstract: | With the progress of industrialization, people are increasingly concerned about environmental problems because of environmental crises, and it's a general course of development to put environmental elements into current accounting system. Through the environmental cost, the paper makes a basic analysis of environmental accounting construction, including the concept and contents of environmental cost, its capitalization, expenditure and the definition of direct or indirect expenditure as well as its management and control. |
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| Keywords: | environmental accounting environmental cost handling accounts management and control |
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