文档介绍：摘要
随着浙江农业企业不断发展的同时,农业企业的环境问题也越来越突出了,农业企业作为最大的污染源,应义不容辞地承担起环境保护的责任。但传统的会计模式把浙江农业企业置于没有生态的环境中,只对能以货币计量的具有交易价格的生产要素进行核算,而将不是人类劳动产物的资源和环境要素摒弃在会计核算系统之外,其结果导致了虚夸的收益,鼓励了以牺牲环境,透支未来而取得当前收益的做法,使农业企业对浙江生态环境的伤害越来越严重。
本文分析了浙江农业企业环境成本产生的原因,并通过不同角度对它进行了分类。通过分析浙江农业企业环境成本核算的现状和存在的问题,提出了构建一个农业企业环境成本核算体系的重要性,并对体系的构建提出了具体要求。为了更好的对浙江农业企业环境成本进行管理,提出了管理的流程和方法。最后对浙江农业企业的发展提出了展望。
关键词:浙江农业企业;环境成本;环境核算;成本管理
Abstract
With the continuous development of Zhejiang agriculture enterprise, while the environmental problems of agricultural enterprise is more and more outstanding, agricultural enterprises as the largest source, should be duty-bound to assume the responsibility of environmental protection. But the traditional accounting pattern in the Zhejiang agriculture enterprise ecological environment, not only to the measurable by money value, with market price of production factors accounting, and will not human labor product resources and environment factors in slam outside accounting system, and the result caused a rhetorical and earnings, encouraged the future at the expense of the environment, and obtain the current e overdraft practices and make agriculture enterprise of Zhejiang province to the damage the ecological environment is more and more serious.
This paper analyzes the environmental cost of Zhejiang agricultural enterprises, and classified it through different angle. Through the analysis of actuality and existing question of Zhejiang agriculture enterprise environment cost accounting, put forward the importance of structuring an agricultural enterprise environmental cost accounting system, and puts forward specific requirements. In order to better manage of Zhejiang agriculture enterprise environmental cost, puts forward the management of flow path and method. Finally presented the future development of Zhejiang agricultural enterprises.
Key Words:Zhejiang agricultural enterprise; environmental cost; environmental accounting; management through cost
目录
一、引言 1
二、浙江农业企业环境成本产