论环境成本的核算与应用

我国经济在快速发展,但环境污染现象也日趋严重。在某些行业,环境成本是一个相当惊人的数字。目前一些发达国家对环境成本内在化问题给予了高度重视,把生产产品所需的环境成本纳入其市场价格,以作为对自然资源和生态破坏的补偿,这对于我国企业也是一个很好的启示。只有更好地理解、精确地核算环境成本,并将环境成本列入企业成本,才会引起企业的高度重视,采取各种防范手段加强对环境污染的控制。

The Accounting of Environmental Cost and Its Application

The economic develops fast in our country,but environmental pollution becomes a more serious phenomenon.In certain industries,environmental cost is quite an astonishing numbers.At present,some developed countries have given high attention to the problems of environmental internalization,and have put the production environmental cost into the market price as the compensation of natural environment and ecological damage.This is also a very good revelation to our enterprises.It will cause enterprise highly foc...