论文部分内容阅读
A、问题的提出 为了实现生态效益与可持续发展，企业势必从产品设计、原料选择、工艺过程改善、污染防治、售后服务至废弃物回收处理等整个生命周期绩效进行改善。然而这些投入包括了显性和隐性的成本。为达成“污染预防”、“为环境设计的目标”。所有与环境相关的内部、外部成本均需要加以确认和计量。国际上逐步发展成为“环境成本会计系统”的新领域。但是关于环境成本会计问题的理论探讨以及核算体系的建立还是涉及者较少。环境成本会计研究还处于起步阶段。本文拟就环境成本会计的若干问题加以探讨。
A. Proposal of the Problem In order to achieve ecological benefits and sustainable development, the enterprise is bound to improve the entire life cycle performance from product design, material selection, process improvement, pollution prevention and control, after-sales service to waste recycling. However, these inputs include explicit and implicit costs. To achieve “pollution prevention”, “designed for the environment.” All environmental and related internal and external costs need to be identified and measured. The international community has gradually developed into a new area of “environmental cost accounting system.” However, the theoretical discussion about the environmental cost accounting and the establishment of the accounting system are still less involved. Environmental cost accounting is still in its infancy. This article intends to discuss several issues of environmental cost accounting.