摘 要伴随着工业生产的不断发展，工业生产带来的污染使人们生存发展的自然环境日趋恶劣，企业环境污染中实际与潜在的影响慢慢不断涌现出来 。人类终于清醒的认识到保护环境才是长远的发展之道。公众渐渐关注着环境的一系列问题，企业也为了自身的生存与发展的以及社会形象开始重视考虑环境相关问题，环境会计应运而生。而环境成本对企业的总体成本缩减和经济效益的提高具有重要性，因此决定了环境成本在整个环境会计之中的核心位置。如果能让环境成本会计问题带来突破，就会为企业的生存注入无穷的朝气,为整个环境会计的发展带来勃勃生机。鉴于环境成本在于环境会计中不可或缺的地位，本文将企业环境成本会计与企业环境成本的确认和环境成本的计量问题为探析的重点，希望能对环境成本理论体系的健全，尽一些浅薄之力，为我国环境会计的环境成本提供有利的建议和参考，使我国实现经济发展、社会进步和环境保护的和谐统一。关键词：企业环境成本会计 企业环境成本确认 企业环境成本计量 AbstractWith the continuous development of industrial production, the pollution brought by industrial production makes the natural environment for people's survival and development worse and worse. The actual and potential impact of enterprise environmental pollution is emerging gradually. Finally, human beings have realized that the long-term development is to protect the environment. The public gradually pays attention to a series of environmental problems. For the sake of their own survival and development and social image, enterprises begin to pay attention to environmental related issues. Environmental accounting emerges as the times require. The environmental cost is very important to the reduction of the total cost and the improvement of the economic benefit, so it determines the core position of the environmental cost in the whole environmental accounting. If we can make a breakthrough in environmental cost accounting, it will inject infinite vitality into the survival of enterprises and bring great...
