环境会计体系构建探讨

发布时间：2018-02-11 17:52

本文关键词： 环境会计体系构建探讨　出处：《财会通讯》2013年04期 　论文类型：期刊论文

【摘要】：正一、环境会计体系构建意义(一)对企业发展与管理方面的意义随着国家对环保的重视,企业未来将面临越来越多的环保规范,因此企业须有完整及相关的环境财务信息,透过这些信息,企业才能了解到这些规范对企业成本及竞争力所造成影响。财务信息能提供企业分析各种环保活动财务特性的基础,使企业能分析产品成本中环境成本的比重及影响,从而从环保角度分析企业竞争的优劣势
[Abstract]:First, the significance of environmental accounting system construction (1) the significance to the development and management of enterprises with the attention of the country to environmental protection, enterprises will be faced with more and more environmental standards in the future. Therefore, enterprises must have complete and relevant environmental financial information. Through this information, enterprises can understand the impact of these norms on the cost and competitiveness of enterprises. Financial information can provide a basis for enterprises to analyze the financial characteristics of various environmental protection activities. So that enterprises can analyze the proportion and influence of environmental cost in product cost, so as to analyze the advantages and disadvantages of enterprise competition from the point of view of environmental protection.
【作者单位】：湖南工业大学;
【基金】：湖南省教育厅科研项目“两型社会建设背景下绿色会计体系构建”(编号:11C0391)阶段性研究成果
【分类号】：F235

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