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2011•Journal of Changchun UniversityRequires access

A Research on the Environmental Cost Accounting of Industrial Enterprises

Song Jia-lu

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Abstract

As the environmental protection issue has aroused people's concern,industrial enterprises in China have also come to realize the importance of the environmental cost accounting.However,the traditional environmental cost accounting has many problems.Therefore,industrial enterprises should first clarify three constructing elements of the environmental cost: accounting period,cost entity and accounting scope,followed by perfecting accounting methods of environmental cost of industrial enterprises.

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What this paper is about

As the environmental protection issue has aroused people's concern,industrial enterprises in China have also come to realize the importance of the environmental cost accounting.However,the traditional environmental cost accounting has many problems.Therefore,industrial enterprises should first clarify three constructing elements of the environmental cost: accounting period,cost entity and accounting scope,followed by perfecting accounting methods of environmental cost of industrial enterprises.

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Available abstract

As the environmental protection issue has aroused people's concern,industrial enterprises in China have also come to realize the importance of the environmental cost accounting.However,the traditional environmental cost accounting has many problems.Therefore,industrial enterprises should first clarify three constructing elements of the environmental cost: accounting period,cost entity and accounting scope,followed by perfecting accounting methods of environmental cost of industrial enterprises.

Key concepts: Environmental full-cost accounting, Cost accounting, Environmental accounting, Scope (computer science), Business, Accounting, Management accounting, Historical cost

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