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由于没有考虑环境成本而造成产品价格扭曲和市场失灵,在环境资源恶化和批判传统会计的基础上产生了企业绿色成本管理。绿色成本管理是将企业实施绿色管理的各项活动纳入其成本核算之中。本文通过对绿色成本的概念界定及特征分析,探讨了企业尝试进行绿色成本管理的意义及有效措施。
Due to the distortion of product price and market failure caused by not considering the environmental cost, the enterprise green cost management has arisen on the basis of deteriorating environmental resources and criticizing traditional accounting. Green cost management incorporates all activities of the enterprise in green management into its cost accounting. Through the definition of green cost and its characteristic analysis, this paper explores the meaning and effective measures that enterprises try to manage green cost.