| 经济发展代价与环境资源利用--环境成本确认和计量问题探讨 |
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| 引用本文： | 武晓芬,马占丽. 经济发展代价与环境资源利用--环境成本确认和计量问题探讨[J]. 思想战线, 2005, 31(3): 1-5 |
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| 作者姓名： | 武晓芬 马占丽 |
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| 作者单位： | 1. 云南大学,工商管理与旅游管理学院,云南,昆明,650091
2. 内蒙古机电职业技术学院,内蒙古,呼和浩特,010051 |
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| 摘 要： | 环境会计是将会计理论和环境资源问题结合起来的一门新学科,它的中心和重点是环境成本会计.环境因素的不确定性和现行会计制度的局限,使得对环境成本的确认和计量存在很多问题,对这些问题的研究和探讨,有助于在现行的成本核算体系中纳入环境因素,全面反映企业的经济效益和环境业绩.
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| 关 键 词： | 环境会计 环境成本 内部成本 外部成本 |
| 文章编号： | 1001-778X(2005)03-0001-05 |
| 修稿时间： | 2005-01-02 |
The Cost of Economic Development and the Exploitation of Environmental Resources: A Study of the Confirmation of Environmental Cost and Quantitative Problems |
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| WU Xiao-fen,MA Zhan-li. The Cost of Economic Development and the Exploitation of Environmental Resources: A Study of the Confirmation of Environmental Cost and Quantitative Problems[J]. The Ideological Front(Yunnan University's Journal of Social Sciences), 2005, 31(3): 1-5 |
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| Authors: | WU Xiao-fen MA Zhan-li |
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| Affiliation: | WU Xiao-fen~1,MA Zhan-li~2 |
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| Abstract: | Environmental accounting is a new discipline combining the theory of accounting with the environmental problems and focusing on the accounting of environmental cost. The uncertainty of environmental factors and the limitations of the existing accounting system pose some problems concerning the confirmation of environmental cost and its quantitative evaluation. A study of such problems will help include environmental factors in the existing cost evaluation and will reflect better the economic returns and environmental benefit. |
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| Keywords: | environmental accounting environmental cost internal cost external cost |
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