Primary Investigation of Environmental Cost Accounting
- 管理学院－已发表论文 
随着科学技术的迅猛发展,人类把发展生产力建立在对自然过度索取的基础上,而补偿普遍不足,迫于各方面的压力,企业不得不履行其保护环境资源的社会责任,因此环境成本必将成为企业成本的重要组成部分。本文旨在对环境成本的概念、确认、计量和报告等进行初步探讨。With the rapid development of science and technology, environment has suffered from heavy destroy and resources have decreased greatly, and enterprises have to fulfill the responsibility to protect social resources. Consequently, Environmental Cost will be the important component of enterprise cost. The article inquired primarily concept, identification, measure and report of Environmental Cost.