企业环境成本核算若干问题的思考

从我国环境成本核算的意义入手,着重探讨了环境成本核算对象、内容和方法。认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定;环境成本核算的内容包括分析环境成本流程、确定环境成本计算对象、确定环境成本计算期、确定环境成本核算方法和编制环境成本报告;环境成本核算方法包括治理污染物成本核算方法和环境资源成本核算方法。

On Environmental Costing of Enterprises

This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method. The paper argues that the environmental costing objective could be recognized from the reasons of cost fluctuation, the place of costs happening, and the cost responsibility of people or entities. This objective composes of cost flow analysis, cost objective recognition, costing period identification, costing method definition and cost report compiling. There are two relevant methods which respectively focuses on the costs of pollution harness and the costs of natural resources utility.