| 基于清洁生产管理的陕西造纸企业环境成本构成研究 |
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| 引用本文： | 冯俊华,程远霆.基于清洁生产管理的陕西造纸企业环境成本构成研究[J].造纸科学与技术,2011(5). |
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| 作者姓名： | 冯俊华 程远霆 |
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| 作者单位： | 陕西科技大学管理学院; |
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| 基金项目： | 陕西省造纸行业环境成本构成要素及核算体系研究项目(2010JK060) |
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| 摘 要： | 本文依托清洁生产理论,透过清洁生产管理对陕西造纸企业环境成本构成要素进行分析,并在此基础上进一步提出环境成本核算的对象,希望以陕西造纸企业环境成本构成研究为例,为我国造纸企业的环境成本构成及核算对象的确认提供研究基础及理论依据。
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| 关 键 词： | 清洁生产 造纸企业 环境成本 成本核算 |
Research on the Environmental Cost Structure for Shaanxi Papermaking Enterprises Based on Clean Production Management |
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| Feng Jun-hua Cheng Yuan-ting.Research on the Environmental Cost Structure for Shaanxi Papermaking Enterprises Based on Clean Production Management[J].Paper Science & Technology,2011(5). |
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| Authors: | Feng Jun-hua Cheng Yuan-ting |
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| Abstract: | This article is based on the theory of clean production.Through clean production management,the elements of environmental cost for papermaking enterprises in shaanxi was analysed,then based on this,the environmental cost accounting objects was proposed.It is hoped to take the research on the elements of environmental cost for Shaanxi papermaking enterprises as an example,to provide the papermaking enterprises in China with the research base and theoretical basis for recognition of accounting objects and ele... |
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| Keywords: | clean production papermaking enterprises environmental cost cost accounting |
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