摘要
针对传统方法对企业污染物排放的治理方法成本核算存在核算误差较大、准确性较低等问题,提出控制企业污染物排放的治理方法成本核算研究。分析了企业生产经营中产生的环境污染物种类,企业环境污染的现状分析,以及对其进行有效分类,通过计算企业环境治理预防成本和损失成本,来提高控制企业污染物的治理方法成本核算的准确性。所提方法能够对企业环境治理成本核算,并且准确性较高,具有一定的可靠性,达到有效控制成本的目的。
In view of the problems of large accounting error and low accuracy in the cost accounting of the treatment method of pollutant emission by transmission method,this paper puts forward the research on the cost accounting of the control method of pollutant emission in enterprises.This paper analyzes the types of environmental pollutants produced in the production and operation of enterprises,analyzes the present situation of environmental pollution in enterprises,and classifies them effectively,and improves the accuracy of cost accounting of pollution control methods by calculating the prevention cost and loss cost of enterprise environmental control.The experimental results show that the method proposed in this paper can account for the cost of enterprise environmental governance.The accuracy is high,and it has certain reliability to achieve the purpose of effective cost control.
作者
牛龙
Niu Long(Department of Financial, Shangluo University, Shangluo 726000, China)
出处
《环境科学与管理》
CAS
2020年第9期18-22,共5页
Environmental Science and Management
关键词
企业污染物
方法成本
理论研究
enterprise pollutant
method cost
theoretical research
