关于建立企业环境成本核算体系的探讨

企业生产经营活动是导致环境污染的重要因素。企业要建立完整的环境成本核算体系,必须对环境成本进行核算,明确对环境成本确认依据和原则,建立环境成本账户体系。企业在环境成本分配方面应采用作业成本法,计量属性应根据环境成本的特点采用历史成本和现行成本为主,辅之以非历史成本计量法,计量单位以货币计量和实物计量相结合的形式。

A discussion of how to establish a system of enterprise environmental cost accounting

It has been fully recognized that enterprises' production and operation are vital causes of the environmental pollution. Enterprises should be responsible for the pollution, thus it is necessary for enterprises to take the environmental cost into account. This paper makes a study of the environmental cost in terms of the theoretical basis and principles, and tries to establish a system of environmental cost accounting. It is pointed out that the assignment of environmental cost should be conducted by use of the ABC method. The measurement of attributes should be mainly based on the historical cost and current cost according to the features of environmental cost, accompanied by non-historical cost. The unit of measurement should be in a combined form of currency measurement and article measurement.