绿色供应链述要

供应链管理是企业控制物料消耗，降低物料成本的一种有效管理方法。环境会计借用这种方法，降低物料转移与消耗过程中产生的各种环境影响，并相应降低所发生的环境成本。其实施的效果可以使企业获得环境效益与经济效益的同步提高。本文对环境会计如何应用供应链管理的方法进行了介绍与评价，着重介绍了美国环境保护署开发的一个四步骤方法框架。

Essentials of Green Supply Chain

Supply chain management is an effective way of controlling material consumption and reducing material cost for businesses. Using this method, environmental accounting diminishes the environmental influences in the course of material transfer and consumption and lowers the environmental and economic efficiency simultaneously . This paper introduces and appraises the way how environmental accounting makes use of the supply chain management, particularly in a 4-step model developed by USEPA.