绿色会计理论下企业环保成本控制研究  

Environmental Protection Cost Control of Enterprises Under Green Accounting Theory

作　　者：谢晓妮[1] Xie Xiaoni(Department of Accounting,Xi ＇an Eurasia University,Xi ＇an 710065,China)

机构地区：[1]西安欧亚学院会计学院,陕西西安710065

出　　处：《环境科学与管理》2018年第5期13-17,共5页Environmental Science and Management

摘　　要：为了提高企业环保成本控制效果,在绿色会计理论下对企业环保成本控制进行了深入的探讨。中国企业存在环保成本控制理念缺失、环保成本控制体系不健全、环保成本控制网络信息系统不完善以及企业环保成本核算准则缺乏等问题,通过低碳经济下实施绿色会计的方式顺应社会经济可持续发展的必然趋势,可促进企业重视环境与社会决策,承担起相应的社会责任,降低企业控制成本。In order to effectively control the environmental cost of the enterprise,the environmental cost control of the enterprise is deeply discussed under the green accounting theory. The absence environmental cost control concept in Chinese enterprises problems results in imperfect cost control and information system and lack of corporate environmental cost accounting standards. It is an inevitable trend in the social and economic sustainable development through the implementation of green accounting methods. It also promotes the enterprises to pay attention to environmental and social decisions,bear the corresponding social responsibility,so as to achieve the purpose of cost control of enterprises. Finally,it gives countermeasures for enterprises to promote green accounting.

关 键 词：绿色会计 环保成本 控制 低碳经济 可持续发展 

分 类 号：X22[环境科学与工程—环境科学]