电商物流对环境会计成本的影响
Impact of E-Commerce Logistics on Environmental Accounting Costs

随着电子商务的快速发展，电商物流成为电商运营不可或缺的一环。目前，亚马逊、阿里巴巴等知名电子商务平台已然形成了完整的电商物流环节。然而，人们对环境保护的日益重视，在此背景下，电商物流在生产经营过程中对环境造成的影响也日益引起人们的关注。环境会计成本作为一种重要的成本类别，对于评估电商企业的环境绩效和可持续发展具有重要意义。本文旨在研究电商物流对环境会计成本的影响，并探讨其对电商物流企业决策和可持续发展的启示。
With the rapid development of e-commerce, e-commerce logistics has become an indispensable part of e-commerce operations. At present, Amazon, Alibaba and other well-known e-commerce platforms have formed a complete e-commerce logistics link. However, people pay more and more attention to the environmental protection. Under the background, the impact of e-commerce logistics on the environment in the process of production and management is also attracting more and more attention. As an important cost category, environmental accounting cost is of great significance to evaluate the environmental performance and sustainable development of e-commerce enterprises. This paper aims to study the impact of e-commerce logistics on environmental accounting costs, and explore its implications for e-commerce logistics enterprise decision-making and sustainable development.