| 【关键词】 |
制浆造纸企业; 环境成本; 自然资源; 成本核算; |
| 【英文关键词】 |
pulp & paper enterprises; environment cost; accounting; |
| 【摘要】 |
介绍了环境成本的概念及企业环境成本核算方法,并结合制浆造纸企业的生产工艺特点与成本信息资料,阐述了环境成本核算过程和环境成本信息的披露方式。 |
| 【英文摘要】 |
This article defined the environment cost clearly and built a flow sheet which distinguished accounting methods for different environment cost items.According to the process feature and combining the cost information of the enterprise,this article discussed how to account and report environment cost in pulp & paper enterprises.This study will help pulp & paper enterprises in environment cost accounting, |
| 【基金】 |
“十一五”国家重点科技支撑计划重点项目(2006BAD32B08)“林纸一体化运行模式与示范”子项目。 |
