| 环境成本在煤炭企业中的应用研究 |
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| 引用本文： | 胡翠华.环境成本在煤炭企业中的应用研究[J].绵阳师范学院学报,2011,30(5):100-102,106. |
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| 作者姓名： | 胡翠华 |
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| 作者单位： | 西华师范大学国土资源学院,四川南充,637009 |
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| 摘 要： | 随着经济的发展,煤炭行业在开采和加工利用过程中对生态环境造成了极大的影响,带来了一系列环境问题。文中明确了环境成本的概念、会计处理和成本计算方法,对购置环保设备后所带来的环境利润进行会计处理,采用多种计量方法计算环境利润,增加环境成本报表,并以实例进行了详细探讨。以期在煤炭企业实施环境会计时,本文能在环境成本核算方面提供参考和借鉴。
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| 关 键 词： | 环境成本 应用 煤炭企业 |
On Application of Environmental Costs in Coal Enterprises |
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| HU Cui-hua.On Application of Environmental Costs in Coal Enterprises[J].Journal of Mianyang Normal University,2011,30(5):100-102,106. |
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| Authors: | HU Cui-hua |
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| Institution: | HU Cui-hua(School of Land & Resources,China West Normal University,Nanchong,Sichuan 637009) |
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| Abstract: | The tremendous damage to ecological environment is being caused by a series of environmental problems in the process of mining,processing and utilizing in the coal industry with the economic development.In this paper,by taking some concrete cases,the concept of environmental costs is made clear,the environmental costs are confirmed,the measures of accounting treatment and cost calculation are proposed,and a variety of methods of calculating environmental profit after purchasing environmental protection faci... |
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| Keywords: | environmental costs application coal enterprises |
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