摘要
环境成本是企业因其生产经营活动导致周围环境受到不良影响而付出的代价,包括资源消耗成本、环境保护成本、环境管理成本和环保支援成本。环境成本的计量方法不同于一般会计成本的计量方法,是以环境资源的效用性、稀缺性、替代性和非交易性四个特点为理论依据的。环境成本的计量可采用实际成本法、边际成本法和预防性支出法。
Environmental costs are the price paid by the enterprise whose production and operation activities damage the surrounding en- vironment. The costs include consumption cost, environmental protection cost, environmental control cost as well as environmental support cost. The measurement of environmental costs is different from that of general accounting costs. It is based on four characteristics, the ef- fectiveness, scarcity, substitutability and non-transaction nature. Environmental costs could be measured by means of actual costing, marginal costing and preventive expenditure.
出处
《商业经济》
2015年第6期122-123,共2页
Business & Economy
基金
黑龙江八一农垦大学2015年大学生创新基金项目:绿色食品消费行为研究--以大庆市居民为例
关键词
环境成本
计量方法
边际成本法
environmental cost, measurement, marginal costing
