近年来,环境问题已经成为人类所关注的焦点问题之一。国际标准组织已于九十年代颁布了ISO1400系列的环境管理国际标准,欧美国家的企业有些已开始公布一些环境成本的信息报告,国际贸易上也出现了“绿色贸易壁垒”。企业的行为已经受到多方面的约束;环境成本已经成为企业经营成本中不可忽视的部分,因此,近年来许多国家会计方面不断加大对环境成本及其会计处理方法的研究。 In recent years, the issue of environment has become one of the most important issues of human concern. International Organization for Standardization (ISO) has promulgated the ISO1400 series of international standards for environmental management in the 1990s. Some European and American enterprises have started to publish some environmental cost information reports and international trading has also seen “green trade barriers.” The behavior of enterprises has been restrained in many aspects; the environmental costs have become a non-negligible part of the operating costs of enterprises. Therefore, in recent years, the accounting of many countries has been increasing their research on environmental costs and their accounting methods.