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传统会计只承认那些能以货币计量的、能以价值确认的物质,没有计算环境成本。在可持续发展理论的指导下,会计主体的经济活动和相应的生态循环都应反映到会计模式中。文章从企业环境成本产生的理论基础进行切入,分析了环境成本的确认和计量,为企业更合理地承担社会经济责任,公平地计算企业成本提供借鉴和参考。
Traditional accounting recognizes only those substances that can be measured in currency and can be confirmed by value, without calculating the environmental costs. Under the guidance of the theory of sustainable development, the economic activities of the accounting subject and the corresponding ecological cycle should be reflected in the accounting model. The article cuts in from the theoretical foundation of enterprise environmental costs, analyzes the confirmation and measurement of environmental costs, and provides reference and reference for enterprises to shoulder their social and economic responsibilities more reasonably and to calculate the cost of enterprises fairly.