对企业环境会计核算方式的探讨  

Study on the Way of Corporate Environmental Accounting

作　　者：陈文湘[1] 张龙[1] 杨相鼎[1] 张莉莉[1] 

机构地区：[1]昆明冶金高等专科学校,云南昆明650033

出　　处：《物流工程与管理》2011年第5期102-103,117,共3页Logistics Engineering and Management

摘　　要：企业环境会计作为一种环保制度和技术手段,越来越受到世界各国的高度重视。当前,我国是世界上经济发展最快的国家之一,同时又是环境问题最为突出的国家之一,因此,在我国建立企业环境会计尤为重要。对企业环境会计事项进行核算,需要合理选择适合我国企业实际情况的会计核算方式,将环境会计和传统会计融合起来,可以较好地解决环境事项的会计处理问题,为今后进一步推动开展我国企业环境会计的发展提供了具有现实性、可操作性的核算方式。Corporate environmental accounting as a means of environmental systems and technologies, more and more world attention. At present, China is the world＇s one of the fastest growing economies, is also the most prominent environmental issues one of the countries, therefore, to establish corporate environmental accounting in China is particularly important. Corporate environmental accounting matters of accounting, you need a reasonable choice for the actual situation of China＇s enterprises accounting methods： environmental accounting and integrate traditional accounting, can solve the problem of the accounting treatment of environmental issues for the future business environment in China to further promote the Kaizhan Accounting for the development of a realistic, workable method of accounting.

关 键 词：企业环境会计 核算方式 

分 类 号：F275[经济管理—企业管理]