本文關(guān)鍵詞： 環(huán)境 會(huì)計(jì) 體系 構(gòu)建 探討　出處：《財(cái)會(huì)通訊》2013年04期 　論文類型：期刊論文

【摘要】：正一、環(huán)境會(huì)計(jì)體系構(gòu)建意義(一)對(duì)企業(yè)發(fā)展與管理方面的意義隨著國(guó)家對(duì)環(huán)保的重視,企業(yè)未來(lái)將面臨越來(lái)越多的環(huán)保規(guī)范,因此企業(yè)須有完整及相關(guān)的環(huán)境財(cái)務(wù)信息,透過(guò)這些信息,企業(yè)才能了解到這些規(guī)范對(duì)企業(yè)成本及競(jìng)爭(zhēng)力所造成影響。財(cái)務(wù)信息能提供企業(yè)分析各種環(huán)保活動(dòng)財(cái)務(wù)特性的基礎(chǔ),使企業(yè)能分析產(chǎn)品成本中環(huán)境成本的比重及影響,從而從環(huán)保角度分析企業(yè)競(jìng)爭(zhēng)的優(yōu)劣勢(shì)
[Abstract]:First, the significance of environmental accounting system construction (1) the significance to the development and management of enterprises with the attention of the country to environmental protection, enterprises will be faced with more and more environmental standards in the future. Therefore, enterprises must have complete and relevant environmental financial information. Through this information, enterprises can understand the impact of these norms on the cost and competitiveness of enterprises. Financial information can provide a basis for enterprises to analyze the financial characteristics of various environmental protection activities. So that enterprises can analyze the proportion and influence of environmental cost in product cost, so as to analyze the advantages and disadvantages of enterprise competition from the point of view of environmental protection.
【作者單位】： 湖南工業(yè)大學(xué);
【基金】：湖南省教育廳科研項(xiàng)目“兩型社會(huì)建設(shè)背景下綠色會(huì)計(jì)體系構(gòu)建”(編號(hào):11C0391)階段性研究成果
【分類號(hào)】：F235

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本文編號(hào)：1503643