摘要
本文针对我国面临的经济增长与环境问题日益突出的矛盾,从企业环境成本控制的角度,论述了环境会计逐步成为企业会计核算的重要组成部分,分析了环境成本控制的作用和方法,并对加强企业环境成本控制提出了相关建议。
For the increasingly fierce conflict between economic growth and environment problem, this article argues from the perspective of enterprise environmental cost control that environment accounting will gradually become an important part of enterprise accounting. It analyzes the role and method of environmental cost control and puts forward the relevant advice about strengthening the enterprise environmental cost control.
出处
《北京工商大学学报（社会科学版）》
北大核心
2004年第5期20-23,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
成本管理
企业
环境成本
控制
中国
environment accounting
environmental cost
environmental cost control
