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基于科学发展观的企业环境成本核算体系探讨
引用本文:刘金彬.基于科学发展观的企业环境成本核算体系探讨[J].成都大学学报(自然科学版),2007,26(2):163-165.
作者姓名:刘金彬
作者单位:成都大学,科技处,四川,成都,610106
摘    要:通过建立一套基于科学发展观的企业环境成本核算体系,明确企业环境成本的内容、确认原则、计量模式、分配和核算方法,向企业环境成本管理当局提供决策相关的信息以实现对企业环境成本的有效控制.

关 键 词:环境成本  核算体系  确认  计量  核算
文章编号:1004-5422(2007)02-0163-03
修稿时间:2007-03-05

Discussion on Cost Keeping System of Enterprise Environment Based on View of Scientific Development
LIU Jinbin.Discussion on Cost Keeping System of Enterprise Environment Based on View of Scientific Development[J].Journal of Chengdu University (Natural Science),2007,26(2):163-165.
Authors:LIU Jinbin
Institution:Section of Scientific Research, Chengdu University, Chengdu 610106, China
Abstract:Based on view of scientific development,a cost keeping system of enterprise environment is established so that the content of cost of entreprise is made clear,principles,measuring models,assignment and accounting methods can be identified.Prividing cost managing authorities with interrelated information,efficient control of the cost of enterprise environment can be realized.
Keywords:environment cost  cheeking system  confirmation  calculation  checking
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