摘要
本文从现实环境问题出发,阐述了正确体现环境成本的重要性;对环境成本的不同界定以及环境成本的项目构成进行了分析,探讨了环境成本的会计处理方式及其存在的问题,并对相关问题作了初步的思考。
Based on the practical environment problem, this paper illuminates the significance of environment cost accurately, and analyzes the different generalization and the item of environment cost, and discusses the accounting disposal mode and the existing problem. Finally, the paper considers its relative problem.
出处
《青海师范大学学报（哲学社会科学版）》
2002年第4期35-37,共3页
Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)
关键词
环境成本
构成
会计处理
environment cost
item constituent
accounting disposal
