浅析制造企业绿色支出成本化  

The Analysis of Capitalization of Green Expenditure for Manufacturing Enterprises

作　　者：段雅琴 

机构地区：[1]重庆工商大学会计学院,重庆400067

出　　处：《现代工业经济和信息化》2015年第4期14-15,46,共3页Modern Industrial Economy and Informationization

摘　　要：现代企业越来越注重环境的绿色舒适,对其支出比例也开始增大。制造业作为我国国民经济的支柱产业,是经济社会发展的重要依托,是绿色环保执行的主力军。文章比较当前绿色支出流行的费用化和资本化处理方式,从全新的角度出发认为绿色支出成本化更适合制造企业发展成长。A nice office environment is increasingly important for modern companies, and people begin to increase the proportion of its expenditure.The manufacturing industry,as a pillar industry of China＇s national economy,is an important basis for economic and social development,is the main force of the green execution.This paper compares current green fees popular expenses and capitalization approach.From a new perspective it is considered the cost of green spending is more suitable for manufacturing business to develop.

关 键 词：绿色支出 成本化 制造企业 

分 类 号：F275.3[经济管理—企业管理]