Discussion on Environmental Cost Accounting and Environmental Cost Control
This article demonstrates the situation that the demand for environmental accounting is increasing and the relevance of environmental accounting information is becoming significant. Then it discusses the difficulties confronting in China now, which include the lags behind of theory research, the lack of systematical research and the lack of imposed environmental cost control. It puts forward the suggestions that we should apply environmental cost quota control to ensure sufficient environmental expenditure, apply a systematic method that combines accounting and statistical ways to calculate enterprise explicit environmental cost and enterprise implicit environmental cost respectively, and then publish the environmental cost information both in the balance sheet and off the balance sheet.
Qiguo Huang
Economics and Management College Chongqing University of Science and Technology Chongqing, China
国际会议
International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)
武汉
英文
1-4
2011-08-12（万方平台首次上网日期，不代表论文的发表时间）