基于MFCA的企业环境成本核算研究  

Research on enterprise environmental cost accounting based on MFCA

作　　者：李天乐 娜比拉·海萨尔 Li Tianle;Nabila Hysal(Xinjiang Agricultural University,Urumqi,Xinjiang,830000)

机构地区：[1]新疆农业大学,新疆乌鲁木齐830000

出　　处：《市场周刊》2025年第10期100-103,共4页Market Weekly

摘　　要：在推动经济发展的同时,环境的管理和保护越来越受到重视,我国经济模式正逐步从资源消耗型向资源节约型转变,发展目标也从单一追求经济规模和增长速度,转向更加重视提高经济发展的质量和效益。环境成本控制是实现经济增长与生态保护双赢战略的关键手段,它有助于企业在保持经济持续增长的同时,减轻对环境的压力。环境成本管理的核心任务是进行环境成本的评估与分析,确保所获得的成本数据真实可靠,从而提高决策层在决策过程中的精确度和效率。While promoting economic development,environmental management and protection have been paid more and more attention.The economic model is gradually changing from resource consumption to resource saving,and the development goal is also shifting from the single pursuit of economic scale and growth speed to pay more attention to improving the quality and efficiency of economic development.Environmental cost control is the key means to realize the win-win strategy of economic growth and ecological protection,which helps enterprises to reduce the pressure on the environment while maintaining sustained economic growth.The core task of environmental cost management is to evaluate and analyze the environmental cost,to ensure that the cost data obtained is true and reliable,so as to improve the accuracy and efficiency of the decision-making level in the decision-making process.

关 键 词：物质流成本会计 环境节约型经济 环境成本 

分 类 号：F275[经济管理—企业管理]