企业环境成本核算浅析

• 作 者: 徐艳
• 机 构: 国家海洋局北海环境监测中心,
• 出 处: 财会通讯(理财版)
• 发表日期: 2008年09期
• 关键词: 环境成本核算 经济活动主体 成本代价 经济活动 降低成本 企业环境成本 可持续发展 未来利益 其他资产 制造费用

一、企业环境成本核算意义(一)有利于促进国家经济与社会可持续发展作为市场经济活动主体的企业,其以赢利为目标,为了最大限度地降低成本,在进行经济活动或其他活动时可能会向外部环境排放大量有毒、有害物质,而不考虑其活动所造成的环境成本代价,有时甚至将环境成本转嫁他人和未来,造成企业的成本和收益与社会的成本和收益不一致,出现“外部不经济性”。

First, the significance of corporate environmental cost accounting (A) is conducive to promoting the sustainable development of national economy and society As the main body of market economy activities, its goal is to profit, in order to minimize costs in the economic activities or other activities may be Will emit a large amount of toxic and harmful substances to the external environment without considering the cost of environmental costs caused by their activities and sometimes even passing on the environmental costs to others and the future, resulting in the inconsistency between the costs and benefits of enterprises and the costs and benefits of society. External diseconomies ".