第二部分环境成本研究一、环境成本核算的现状现行财务会计核算的理论基础是劳动价值论，其主要内容是劳动量决定商品的价值量，交换形成商品的价格。依据这一理论将不是劳动结晶的自然资源摒弃在会计核算系统之外，利用自然资源进行经济活动发生的自然资源耗减也不是会计... The second part of the study of environmental costs First, the status of environmental cost accounting The current financial accounting theory is based on labor theory of value, the main content is the amount of labor determines the value of goods, the exchange of goods to form the price. According to this theory, the natural resources that are not the crystallization of labor are discarded in the accounting system, and the depletion of natural resources by using natural resources for economic activities is not accounting ...