| 化工行业环境成本核算体系的构建 |
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| 引用本文： | 李芳.化工行业环境成本核算体系的构建[J].衡阳师范学院学报,2012,33(3):163-165. |
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| 作者姓名： | 李芳 |
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| 作者单位： | 衡阳师范学院财务处,湖南衡阳,421002 |
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| 摘 要： | 环境污染问题在经济快速发展的中国变得越来越严重,在一些特殊的行业,如化工、化肥、造纸、尤其是在染料生产的化工行业,其产生的环境成本也越来越高。文章深入分析了当前化工企业成本核算的现状,提出了化工企业进行环境成本核算的必要性,研究了目前环境成本核算体系应包括的内容以及环境成本的归集与分配,从环境成本核算账户的设计及账务处理出发,构建了一套适合我国化工企业的环境成本核算体系。
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| 关 键 词： | 环境成本 核算内容 归集与分配 账户设计及处理 |
Research on Environmental Cost Accounting System of the Chemical Industry |
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| LI Fang.Research on Environmental Cost Accounting System of the Chemical Industry[J].journal of Hengyang Normal University,2012,33(3):163-165. |
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| Authors: | LI Fang |
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| Institution: | LI Fang(Department of Finance,Hengyang Normal University,Hengyang Hunan 421002,China) |
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| Abstract: | With the development of Chinese economy,environmental pollution is becoing more serious.Environmental costs become more and more expensive for some chemicals,such as fertilizers,paper and other industries,especially the dye in chemical industry.The article analyzes the cost accounting in the chemical companies.It is important to carry out environmental cost accounting.It studies the contents that the system should include,its imputation and distribution.A proper environmental cost accounting system suitable for Chinese chemical enterpises has been proposed,including the design of the a ccounts and its treatment. |
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| Keywords: | environmental cost accounting accounting of content imputation and distributiom account the design and treatment |
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