岳全化. 企业环境管理体系和环境报告[J]. 世界标准化与质量管理, 2000, 9: 13-15.
火力发电企业环境成本核算研究综述Review of Study on the Accounting Cost of Thermal Power Company
颉茂华, 王崴, 胡伟娟
环境成本, 评价, 核算Environmental Cost; Evaluation; Accounting
《Advances in Environmental Protection》, Vol.2 No.1, 2012-03-13
Environmental cost accounting is a relatively new field for study at home and abroad. Thermal power enterprises are the largest emitters of pollution. Managers have pay more and more attention to the problem that how to control the environmental costs. However, effective control for environment cost must be based on reasonable environmental cost accounting to provide decision-making information or information of cost that is needed by management. But now, applied research which applied environmental cost accounting to the thermal power companies relatively less. And, because perspective and starting point is different, there are big differences among the study of current national experts and scholar. We review the research of thermal power company environmental cost accounting at home and abroad in perspective of environmental cost accounting sequential process, in order to draw useful lessons.