| 企业环境成本的会计处理初探 |
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| 引用本文： | 蔡捷. 企业环境成本的会计处理初探[J]. 科技情报开发与经济, 2007, 17(20): 202-203 |
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| 作者姓名： | 蔡捷 |
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| 作者单位： | 山西林业职业技术学院,山西太原,030009 |
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| 摘 要： | 通过分析我国企业环境成本的会计处理现状,针对在我国企业环境成本的会计处理普遍存在的缺陷,提出了我国企业环境成本的科目设置的意见,并简述了相关的会计账务处理。
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| 关 键 词： | 企业 环境成本 会计处理 |
| 文章编号： | 1005-6033（23007）20-0202-02 |
| 收稿时间： | 2007-04-18 |
| 修稿时间： | 2007-04-18 |
Probe into the Accounting Treatment of Enterprise''''s Environmental Cost |
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| CAI Jie. Probe into the Accounting Treatment of Enterprise''''s Environmental Cost[J]. Sci-Tech Information Development & Economy, 2007, 17(20): 202-203 |
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| Authors: | CAI Jie |
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| Abstract: | Through analyzing the present situation of the accounting treatment for Chinese enterprises' environmental cost, and in the light of the shortages existing commonly in the accounting treatment for the environmental cost of Chinese enterprises, this paper puts forward some suggestions on establishing the account of enterprise's environmental cost in China, and expounds some relative accounting treatment. |
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| Keywords: | enterprise environmental cost accounting treatment |
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