| 成本管理的新领域--浅析我国企业环境成本控制 |
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| 引用本文： | 王简. 成本管理的新领域--浅析我国企业环境成本控制[J]. 北京工商大学学报(社会科学版), 2004, 19(5): 20-23 |
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| 作者姓名： | 王简 |
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| 作者单位： | 北京工商大学,会计学院,北京,100037 |
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| 摘 要： | 本文针对我国面临的经济增长与环境问题日益突出的矛盾,从企业环境成本控制的角度,论述了环境会计逐步成为企业会计核算的重要组成部分,分析了环境成本控制的作用和方法,并对加强企业环境成本控制提出了相关建议。
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| 关 键 词： | 环境会计 环境成本 环境成本控制 |
| 文章编号： | 1009-6116(2004)05-20-04 |
| 修稿时间： | 2004-06-29 |
The New Field of Cost Management--Preliminary Analysis on Enterprise Environmental Cost Control in China |
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| Wang Jian. The New Field of Cost Management--Preliminary Analysis on Enterprise Environmental Cost Control in China[J]. Journal of Beijing Technology and Business University:Social Science, 2004, 19(5): 20-23 |
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| Authors: | Wang Jian |
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| Abstract: | For the increasingly fierce conflict between economic growth and environment problem, this article argues from the perspective of enterprise environmental cost control that environment accounting will gradually become an important part of enterprise accounting. It analyzes the role and method of environmental cost control and puts forward the relevant advice about strengthening the enterprise environmental cost control. |
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| Keywords: | environment accounting environmental cost environmental cost control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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