BG公司環(huán)境成本核算體系的構(gòu)建及應(yīng)用.pdf

1、II目錄1引言...........................................................................................................................11.1研究背景和意義...............................................................................

2、.....11.1.1研究背景......................................................................................11.1.2研究意義......................................................................................11.2文獻綜述...............

3、.................................................................................21.2.1環(huán)境成本界定的研究..................................................................21.2.2環(huán)境成本核算的研究...........................................

4、.......................21.2.3環(huán)境成本列報的研究..................................................................41.2.4文獻述評.....................................................................................51.3研究思路及方法..........

5、..........................................................................51.4本文研究框架........................................................................................62環(huán)境成本核算的理論概述...................................

6、.....................................................82.1環(huán)境成本相關(guān)概念介紹.........................................................................82.1.1環(huán)境成本的定義...................................................................

7、.......82.1.2環(huán)境成本的內(nèi)容及分類..............................................................82.1.3環(huán)境成本的特點..........................................................................92.2環(huán)境成本核算的方法與應(yīng)用................................

8、...............................102.2.1環(huán)境成本的核算方法................................................................102.2.2環(huán)境成本核算的應(yīng)用.................................................................112.3環(huán)境成本核算的理論基礎(chǔ)............

9、.......................................................122.3.1環(huán)境資源流轉(zhuǎn)平衡理論............................................................122.3.2產(chǎn)品生命周期理論....................................................................122.3

10、.3社會責(zé)任會計理論....................................................................133BG公司環(huán)境成本核算體系的現(xiàn)狀分析..................................................................143.1BG公司概況.............................................

11、...........................................143.1.1基本情況簡介............................................................................143.1.2環(huán)境管理及環(huán)境成本信息簡介.................................................143.2環(huán)境成本核算體系的缺陷...

12、................................................................153.2.1環(huán)境成本確認原則劃分不全面.................................................153.2.2環(huán)境成本計量屬性方法單一....................................................173.2.3環(huán)境成本列報內(nèi)容簡