但无论是宏观层面还是微观层面的资源环境核算，计量都是关键。
But in both the macro and the micro resource-environment accounting, measurement is always a key.
更广泛的，拉格博士希望将环境价值纳入国家和地方核算。
More broadly, Dr Lange wants the value of the environment to be integrated into national and local accounting.
然而在新的物流环境下，传统成本核算方法已显露不足。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
第五章环境污染的价值量核算。
Chapter five, the value accounting of environmental pollution.
采用物流核算的方法研究了中国惠州地区与人类活动有关的氮流在环境系统和人类生产生活系统的状况。
By the method of material flow accounting, this paper studied the human activities-related nitrogen flow in the system of environment and anthroposphere in Huizhou region.
本文首先从环境经济学的角度出发，分析了现行国民经济核算体系的严重缺陷。
At first, from the Angle of environment economy, the paper analyses the important defects of current accounting system of national economy.
即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。
That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.
财务集中管理是基于网络环境下实现集团财务统一核算制度、统一报告制度和统一管理制度的一种新的管理理念和模式。
Financial management is a new idea and mode of management based on the Internet environment aiming to realize the uniform systems of accounting, report and management.
论述了绿色GDP是考虑环境污染与自然资源消耗成本的绿色核算体系。
Expounding the green GDP is the green calculation system that considers the environmental pollution and the natural resource consumption cost.
对金矿原矿沸腾焙烧系统重新核算后进行改造，成功地解决了环境污染问题，同时换热器的使用降低了煤耗，节约了能源。
The pollution of the raw gold ore roasting system has resolved successfully after re-design and modification on the other hand the usage of heat exchanger reduces the coal consumption.
当前应同时加强生态环境经济核算理论研究和实践应用研究。
What should be enhanced, recently, are both theoretical study and applied research of the economic accounting of ecological environment.
第四章着重对环境成本核算方式进行探讨。
Chapter four emphasizes on the ways of calculating the environment cost.
在湖州市绿色GDP核算过程中，采用该模型分别计算各县区2001—2004年水环境退化的经济损失。
In the case study of Huzhou City, the economic loss of water environment degradation from 2001 to 2004 were calculated and promoted to form a green GDP accounting system of Huzhou City.
我国目前实施环境会计核算已经具备了一定的理论基础，但是在实施过程中还存在诸多障碍。
As for China, it has already had some theoretical foundations of performing environmental, but there are still many obstacles in this process.
对于环境影响以污染因素为主的建设项目，污染物源强核算在环境影响评价的工程分析中占有重要地位。
To pollution reasons for the environmental impact of construction projects, calculation of pollutant source strong plays an important role in environmental impact assessment engineering analysis.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
SEEA采用SNA的生产部门定义与核算准则，但忽略了对许多有价值的自然环境服务的核算。
SEEA adopts the definitions of productive sectors and accounting standards of SNA, but it doesn't account for many valuable environmental services.
本文首先从企业成本管理的角度，对制造型企业环境成本核算进行研究。
In this paper, first, studies the environmental cost accounting of manufacturing corporations in terms of cost management.
因此，环境与经济的综合核算成为课题组的首选。
Therefore, it also becomes the choice with top priority of the environmental task group this time.
为改变这种现状，我们必须加强环境成本的核算，使我国出口商品的价格较为准确地体现其客观成本。
To change this situation, we must strengthen the accounting of environmental costs, so that the price of China's export goods can reflect the cost of its objective more accurately.
加入WTO后，我国的会计环境将发生很大的变化，会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。
The WTO affiliation has brought about great changes in Chinese accounting conditions, especially the challenges to in terms of regulation system, operational risks and financial proctice, etc.
通过对环境经济学的剖析，结合中国实际，探寻一条中国环境会计核算的新路。
By analyzing environmental economics and combining the concrete conditions of China, we can find a new way of Chinese environmental accounting c.
环境成本作为环境会计的核心内容，只有解决环境成本的核算方法，才能进一步的深化环境会计研究和环境会计方法的推广应用。
Environment cost is the core content of environment accounting. Only by solving the accounting method of environment cost, can be achieved the application of environment accountancy research.
水环境退化较难以市场价格方式体现，是绿色GDP核算的一大难点。
A major difficult to account green GDP is that water environmental degradation loss is very difficult to be reflected with market prices.
该方法从环境成本的确认、核算入手通过成本分析、全过程控制，为企业进行环境成本控制提供了借鉴。
The method presented in the paper could provide references for enterprises' environment cost control through cost analysis, total process control based on environment cost affirming and cost account.
环境成本核算是企业实施环境管理的有效手段，在环境质量的提高和环境成本控制方面发挥着重要的作用。
Environmental cost accounting is the effective means of environmental management implementation, and plays an important role in improving the quality of the environment and cost controlling.
对自然资源耗减价值的核算范围、核算原理、核算方法及环境污染损失价值时间长度的确定进行了论述。
This paper briefly discussed the accounting area, accounting basics, accounting methods of natural resource and the time for determining volume of environmental pollution.
我国企业在环境成本核算上尚缺乏规范，应用方面也存在局限，需要建立相关的会计规范，转变观念，构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
环境成本的核算对企业成本节约和经济效益的提高具有重要意义，因此在整个环境会计中有着重要的地位和作用。
Environmental cost accounting is of great significance to save enterprise cost and improve economic efficiency, so it plays an important role in the overall environmental accounting.
环境成本的核算对企业成本节约和经济效益的提高具有重要意义，因此在整个环境会计中有着重要的地位和作用。
Environmental cost accounting is of great significance to save enterprise cost and improve economic efficiency, so it plays an important role in the overall environmental accounting.
应用推荐