浅谈环境支出的确认、计量与核算

Abstract

以环境支出的定义为切入点,结合财务会计的理论知识,对环境支出的分类、确认、计量和核算作了较详尽的阐述;对我国企业如何将环境因素纳入其整个生产经营过程中提出了一些建议。

To begin with the definition of environmental expenditure in the paper,the writer presents detailed statements for the classification,recognition,measurement and accounting of the environmental expenditure combined with the theoretical knowledge of financial accounting.Some suggestions are presented on how to integrate environmental consideration into the whole production process of enterprise in China.