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基于物料流动平衡的环境成本确认与计量研究

, PP. 138-144

Keywords: 环境成本,环境管理会计,评估信息系统,一致性检验

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Abstract:

目前环境管理实践中,对环境成本内涵的界定在观念上还很不一致,尤其在环境成本的确认口径和计量方法上仍存在较大差异。因此,针对环境成本的确认与计量环节,从环境管理会计的视角,基于环境管理会计的多种内部决策职能,界定环境成本的内涵及类别,是非常必要的。由此,应当引入物料流动平衡关系,构建相应的环境成本评估方案与操作流程,同时应当注重信息系统的一致性检验,以使得生产中技术上处理的数据与财务上的记账的数字能够相互兼容。总之,通过在多重管理层面上不断改善物料流动平衡,将对企业物料管理系统和存货保管系统的改进作为环境成本评估的核心成果,一定程度能够有助于企业环境信息系统与财务信息系统的整合与完善。

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