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在市场经济的高速发展下,化工类企业给人们带来了不可小觑的时代飞跃。但与此同时,在其发展的背后也给人们的生存环境带来了一定破坏和潜在威胁。环境成本已越来越被企业所认知和重视。基于此,本文以化工企业为视角,以环境成本为研究内容,试对企业环境会计成本展开论述,在分析环境成本的内容、计量方法、会计核算过程的同时,对其日后发展提出了相关建议和措施。
In the rapid development of market economy, chemical enterprises have brought people a significant leap forward. However, at the same time, it has also brought certain destruction and potential threats to people’s living environment behind its development. Environmental costs have become more and more recognized and valued by enterprises. Based on this, this article from the perspective of chemical industry, environmental costs as the research content, try to discuss the cost of business environmental accounting, in the analysis of the content of environmental costs, measurement methods, accounting processes at the same time, made its recommendations for its future development And measures.