The views and control of environm ental cost 环境成本的观点与控制.pdf

下载文档

7
0
约1.42万字
约 5页
2019-03-13 发布于辽宁
举报
版权申诉
保障服务

The views and control of environm ental cost 环境成本的观点与控制.pdf

1、本文档共5页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

June2010，Vo1．6，No．6(SerialNo．61) JournalofModernAccountingandAuditing，ISSN1548-6583，USA Theviewsandcontrolofenvironm entalcost SONG Chuan．1ian ，HAN Li—rong2 f1EconomyandManagementCollege．ChangchunUniversityofScienceandTechnology,Changchun130022．China 2．ManagementCollege，JilinUniversiyt,Changchun130022，China) Abstract：Thisarticleexplorestheconceptofcompanyenvironmentcost，itsclassificationandfeature，and pointsoutthedifficultyforcompanytocontrolenvironmentcostactively．Itofferstheopinionthatenvironment costinregionaleconomydevelopmentshouldbecontrolledbytakinggovernmentasthecenteranddiscussesthe controlfocus． Keywords：environmentalcost；government；control 1．Classificationofcompanyenvironmentalcostandthediffi cultyincontrollingit ItispointedoutinPublicnoticeonthestandingofenvironmentalaccountingandreportmadeinthe15th meetingamongtheheadsoftheUnitedNationsInter—governmentalPanelthat，environmentalcostreferstothe expenditure spenton environmentalimpacttomanage company operation and othercostgenerated by the company to carry outenvironmentalrequirementbased on theprincipleofenvironmentresponsible．The environmentalcosthereafterreferstotheenvironmentcostofthecompany． I．1Divideasperenvironmentalcost’soccurringtime Seeingfrom occurringtimeofenvironmentalcost，itcouldbedividedintoenvironmentalcontrolcostand environmentfailurecost． Environmentalcontrolcostistopreventortostopcompany’soperatingbehaviorhavingpossiblebadimpact onenvironment．Itreferstovariousexpendituresoccurred tofulfillcompany’sobligationon environment．Its concreteexpressioniscapitalexpenditureonthepurchaseofenvironmentalprotectionmachineandcostspentto maintainnormalrunningofenvironmentalprotectionmachine，cleaningexpenditureonimprovementofprocess tomakeexhaustwithin standardandtrainingcostto achievecleaning production standard，etc．．Generally s