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1、企业环境成本管理初探（DiscussiononEnterpriseEnvironmentalCostManagement）StudyonenvironmentalcostmanagementinEnterprisesStudyonenterpriseenvironmentalcostmanagement2009-02-0321:54:37Abstract:theleadingeconomiclifeintheconceptofsustainabledevelopmentintwenty-first
2、Century,theenvironmentalprotectionlawsandregulationsbecomemorestringent,theenterprisesshouldmaketheeffectiveoperationofproductionmanagementsystem,tocarryoutenvironmentalaccountingwork.Environmentalcostmanagementisanimportantlinkinenvironmentaccounting
3、.Inthispaper,theconceptoftheenvironmentalcost,theaccountingmethodofenvironmentalcostandenvironmentalcostcontrolmethodsarediscussed.Keywords:enterprise;environmentalaccounting;environmentalcostWiththeintensificationofhumanactivitiesonthenegativeeffects
4、oftheearth'senvironment,since1960stheenvironmentalloadismoreandmoreserious,environmentalqualityseriousdecline.Environmentalpollutionandecologicaldamagehasbecomeamajorbottleneckrestrictingthedevelopmentofhumansociety.In1987theUNWorldCommissiononenviron
5、mentanddevelopmentreport"ourcommonfuture"forthefirsttime,clearlyputforwardtheconceptofsustainabledevelopment,namely:"tomeettheneedsofcontemporarypeople,nottheabilityoffuturegenerationstomeettheirownneedsofeconomicdevelopment."In1992theUnitedNationsCon
6、ferenceonenvironmentanddevelopmentinBrazil,RioDeJaneiro,onceagainstressedtheconceptofsustainabledevelopment,manycountriesincludingChinese,havemadeacommitmenttoimplementthestrategyofsustainabledevelopment.Tothisend,theChinesegovernmentin1994todevelopa"
7、Chineseagenda"intwenty-firstCentury,thestrategyofsustainabledevelopmentasthebasicstrategyofsocialandeconomicdevelopmentChinese.Thecontentofsustainabledevelopmentinvolvesmanyaspects,andanimportantpartoftheestablishmentandimplementationofenvironmentalac
8、countingistheoverallstrategyofsustainabledevelopment.First,theconceptandclassificationofenvironmentalaccounting1.theconceptofenvironmentalaccounting.Environmentalaccountingisalsocalledgreenaccounting,becauseenvironmentalaccountingresearchissti
