environmental cost accounting 中文意思是什麼

environmental cost accounting 解釋
環境成本會計
  • environmental : adj. 1. 環境的，環境產生的。2. 環境藝術的。adv. -ly
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism

    首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
  2. From the study on the theory method and pilot calculation of chinese industry environmental protection physical accounting and monetary accounting, we achieve the adjust ion of the industrial added - value and gdp accounted by the present sna, and educe a groping conclusion of industrial cost is the 19. 3 % of gdp

    通過對我國工業環保活動實物量核算和價值量核算的理論方法的探討和試算研究，本文實現了對現行sna核算出的工業增加值和gdp的調整，得出了工業環境成本佔gdp的19 . 29這一探索性的結論。
  3. Based on morden theories of cost control, this article investigate the going cost control system of qiyuan corporation, analying its potential problems, then give a new design of qiyuan cost control system. with the problem of defect system, lack of scientist and continuity, and illegal accounting, this article give a new way to carry out cost control with the cooperation of competition stimulation3decision - marking and so on, then portray the whole play of cost control system. material buymg, mventory, manufacture and sales are most important parts of cost control system, and first two of them are illustrated in part four, others are illustrated in part five. in part four, the article demonstrate main problem of material buying and inventory, suggestmg that it is useful to perfect the system of hierarchy in the process ofmaterial and intentary cost control. in part five, the article illustrate the manufacture and sales cost control. the author suggests that qiyuan corporation should control its environmental cost and cost control system should focus on avoidable account and stimulation of salesmen

    本文對啟元藥業采購和存貨成本控制過程進行設計，提出了采購和存貨成本的管理重點，並根據采購和存貨在經營過程中的聯系，對其成本控制過程中的控制制度加以完善。以目標成本法為理論背景，對啟元藥業生產和營銷環節的成本控制體系進行設計，強調在生產成本控制中以標準成本為準繩進行嚴格考核，並提出進行環境成本的管理，營銷環節成本控制重點集中在銷售標準的制定、考核、銷售人員的激勵以及加強應收賬款的管理等問題上。最後，本文提出在啟元藥業進行成本控制應以人為本，做好企業基礎性管理工作，並實施內部牽制，以促進成本管理的效果。
  4. Flow cost accounting has been developed in response of the criticism from ecology, which relieves pressure on the environment and cuts costs by the measures of flow management and at the same time improves economic and environmental efficiency

    摘要流轉成本會計是為回應生態學方面的批評而發展起來的，它通過流量管理的手段減輕環境壓力和降低成本，同時提高經濟效率和環境效率。
  5. Because of the above problem, we try to workout environmental protection physical accounting table from the point of view of modifying the pollution, and based on elementary concepts of seea and maintenance cost approach which is the academic basis for environmental protection accounting of seea. and then we try to account the 1997 ' s environmental cost using representative data of chongqing city ' s experimental industrial corporations. finally, we will use the cost to modify the industrial added - value and gdp

    鑒于上述投入產出核算方法存在的數據瓶頸問題，本文擬從污染物治理的角度，基於seea基本概念和環保核算理論基礎? ?維護成本原理，從目前統計數據的可得狀況出發編制出我國工業環境保護實物量核算表，並以此為基礎利用重慶市工業試點企業典型調查數據核算我國1997年工業生產的環境成本，最後調整工業增加值和gdp 。
分享友人
分享到 Line

分享到臉書