| 环境会计成本的计量方法探讨 |
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| 引用本文： | 赵怡.环境会计成本的计量方法探讨[J].科教文汇,2011(18):198-199. |
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| 作者姓名： | 赵怡 |
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| 作者单位： | 安徽省中医院出入院管理科,安徽·合肥,230031 |
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| 摘 要： | 环境会计成本主要是指企业在经营活动中为实现一定的环境保护目的对环境造成的影响而导致的所有经济利益流出。环境会计成本的计量是在可持续发展的指导下对传统会计成本计量进行修改而产生的。本文主要针对环境会计的分类及各类型成本的计量方法等进行整合研究,对环境会计的框架构建与实践具有一定的推进意义。
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| 关 键 词： | 环境会计 绿色会计 环境成本 |
Exploring on Cost Measurement of Environment Accounting |
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| Authors: | Zhao Yi |
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| Institution: | Zhao Yi Anhui Provincial Hospital of Chinese Medicine,230031,Hefei,Anhui,China |
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| Abstract: | The cost of environmental accounting was the outflow of economic benefits,which was been used to protected the environmental.According to the correction of the traditional accounting costs,the measurement of environmental accounting cost was put forward based on the sustainable development.The types of environmental accounting cost and its measurement methods were discussed in this paper for environmental accounting framework constructing. |
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| Keywords: | environmental accounting green accounting environmental cost |
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