浅析企业环境成本的核算与管理

浅析企业环境成本的核算与管理(11700字)
摘  要：随着社会的发展，全球生态环境的恶化使得环境的保护问题日益受到关注，企业也越来越重视生产对环境造成的影响，因此企业正逐渐把环境成本纳入企业的会计核算体系。本文在分析国内外研究成果的基础之上，以企业环境成本的核算与管理为切入点，分析环境成本核算的内容以及如何对内容进行确认与计量，进而提出了对环境成本的管理措施。
关键字：环境成本；会计核算 ；成本管理

Analysis Enterprises' Environment Cost Accounting and Management
Abstract：With the development of the society and the deterioration of the global ecological environment, enterprises pay more and more attentions to the effects caused by their production on the environment. Consequently, enterprises gradually put environmental cost into their accounting system. This report bases on the achievement both local and abroad, takes environment accounting and management as key point, analyzes environment accounting' contents and measurement and put forward rational measures for managing environment accounting.
Key words：Environmental costs; Accounting; Cost Management