摘要
近年來(lái)，環(huán)境問(wèn)題已成為人類所關(guān)注的焦點(diǎn)問(wèn)題之一。人類的生產(chǎn)和生活活動(dòng)不斷地對(duì)自然環(huán)境產(chǎn)生著破壞，使得環(huán)境質(zhì)量下降進(jìn)而危害到人類自身及其他生物的正常生存和發(fā)展。社會(huì)經(jīng)濟(jì)發(fā)展到今天，人們已充分認(rèn)識(shí)到，企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)是導(dǎo)致環(huán)境污染的最主要原因。本文首先介紹了研究背景，國(guó)內(nèi)外環(huán)境成本核算的研究現(xiàn)狀，環(huán)境成本的核算意義。其次介紹了環(huán)境成本的概念、分類和環(huán)境成本核算的理論依據(jù)。相信通過(guò)對(duì)該部分內(nèi)容的研究可以完善企業(yè)的成本核算體系。

關(guān)鍵詞　環(huán)境成本　完全成本法 作業(yè)成本法 追蹤分配法
Abstract
　　In recent years, the environment has become the focus of attention of the human one of the problems. Human life and production activities constantly on the natural environment, causes the environment destruction has a decline in the quality and harm to human beings and other biological normal survival and development. Social economic development today, people already aware, the production and operation of enterprises activities are causing environmental pollution is the main reason.This paper first introduced the research background, the accounting of environment cost at home and abroad and the present situation of the research, the environmental cost accounting significance. Secondly introduces the environmental cost of the concept, classification and the accounting of environment cost theory basis.Believe that through this part of the content of the perfect enterprise can study the cost accounting system.

Keywords environmental cost completely cost method activity-based
costing method tracking distribution method
本人書寫論文多年，上傳作品都是畢業(yè)合格作品！完整的內(nèi)容！格式標(biāo)準(zhǔn)！