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环境成本控制是企业通过对环境成本核算提供的环境成本信息的基本分析,采用一定的方法,以达到环境法规的要求和企业可持续发展的需要,进而实现环境效益与企业经济效益最优的双重目的。环境成本控制重视企业对自然环境的影响,注重对企业产品整个生命周期过程,关注有关环境保护方面的法律、法规,并把企业成本控制的问题放在整个社会的环境中加以全面考虑,而不是把眼光单纯地放在生产阶段的成本控制上,仅仅从价差、量差、效能差异和人工差异等方面降低成本,因而更能适应社会经济发展的要求和整个环境的变化。为达到此目的本文认为采取并研究一下几个方面的对策。
Environmental cost control is the basic analysis of the environmental cost information provided by the enterprise through the environmental cost accounting and adopts a certain method to meet the requirements of environmental laws and regulations and the sustainable development of the enterprise so as to achieve the double optimal environmental benefits and economic benefits of the enterprise purpose. Environmental cost control attaches great importance to the impact of the enterprise on the natural environment, focusing on the entire life cycle of enterprise products, pay attention to the laws and regulations on environmental protection, and control the cost of the enterprise in the context of the community as a whole to consider, rather than Looking solely at the cost control in the production stage, we can only reduce costs through such aspects as price difference, quantity difference, performance difference and manual differences, and thus can better meet the requirements of social and economic development and the changes in the environment as a whole. In order to achieve this goal, this article considers that we should adopt and study some countermeasures.