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环境会计始于20世纪90年代,而当今物质流成本核算成为环境管理核算的主要工具之一,正是基于环境会计的研究与实践。2009年2月,ISO/TC 207国际标准化组织环境管理技术委员会提出了ISO/CD 14051《环境管理物质流成本核算》委员会草案,目前已进入FDIS稿阶段,旨在通过改进物质和能源使用活动加强组织的环境和财务绩效。文章重点分析介绍了物质流成本核算的基础术语、目的和原则、基本要素以及具体的实施步骤等。
Environmental accounting began in the 1990s, and today’s material flow accounting becomes one of the main tools of environmental management accounting. It is based on the research and practice of environmental accounting. In February 2009, ISO / TC 207 International Organization for Standardization on Environmental Management proposed a draft committee on ISO / CD 14051 “Environmental Management Material Flow Costing” which has now entered the FDIS draft stage and is intended to be enhanced through improved material and energy use activities Organizational environmental and financial performance. The paper mainly analyzes and introduces the basic terminology, purpose and principle, basic elements and specific implementation steps of material flow costing.