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1、西北工业大学硕士学位论文基于生命周期的企业环境成本核算及应用姓名：张蓉申请学位级别：硕士专业：技术经济及管理指导教师：王京芳20050301西北工业大学硕十论文ABSTRACTWiththeenvironmentworseandworse,ourgovernmentproclaimedinwritingthattheenvironmentalcostwouldbeincludedineveryeconomicanalysisanddecision-makingprocess.Butthepolicysupportingdynamicsf
2、ortheenvironmentaccountingofourcountryisveryweakatthepresentstage.Ithasnotformedunifiedaccountingandreportingsystemfromanangleoffinancialaccountingcurrently.AsapartoftheNationalNaturalScienceFund(No.70371049)andtheNWPU'sPostgraduateCreationSeedsFund(No.Z20040066),toresol
3、vewhattheenvironmentcostofenterpriseis,thequantityofexternalenvironmentcostandallocationoftheenvironmentcostofenterprise,thetextmainlydiscussesthekeyproblemsandtheirappliedmethods.Allaboveoftheseareexpectedtoprovidethetheoreticalfoundationforsupervisionauthoritiesofenter
4、prisestomakefavorabledecisionofenvironmentalprotectionandimprovement.Atthesametime,italsocanprovidethereferencedbasisformakingtheeconomic/administrativemanagementpoliciesaccurately,suchastheenvironmentalcostofenterprisesburdenstandard,productionpermission,admitance,etcOn
5、thebasisofconcludingandsummarizingthedomesticandinternationalresearches,thefundamentalframeworkoftheenvironmentcostofaccountingisconstructedinourcountryandtheconceptandclassificationofenvironmentalcostofenterprisearecommentedfurtherinacomparisonway.Furthermore,therecogni
6、tionandmeasurementoftheenvironmentalcostofenterprisearediscussed.Then,combinedwiththeinternationalanddomesticcases,thecalculatingmethodsoftheenvironmentalcostofenterprisearediscussed.Underthebasisofthefundamentaltheoriesandrealizedmethodsfordeepening,therelateddataareata
7、inedwiththecombinationoftheon-the-spotinvestigationtointerview.Andthentheenvironmentalcostsofsomethermalpowercompanyaremeasuredandcomputed.Thereof,thefeasibilitythataccountstheenvironmentalcostsinanenterpriseisverified.Thetextualjobsandthecontributionscansumuptofiveaspec
8、tsinaspecificway:Firstly,thepresentdomesticcharacteristicsoftheenvironmentalcostaccountingofenterprisea
