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.
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.
第六部分是结合我国的实际情况论述了我国进行环境成本核算的前景，并且提出了一些建议。
The sixth part combined of China's actual situation to discuss the prospect of environmental costing calculating and gave some Suggestions.
而环境成本又是环境会计学中最基本的问题，所以纺织印染企业环境成本核算的研究具有重要意义。
The research of environmental cost is the basic of environment accounting. As a result, the research on environment cost calculates of textile printing and dyeing business has great significance.
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.
本文第二章概述了国内外环境成本核算理论和实践的现状，着重探讨了环境成本的概念、分类和计量方法。
The second chapter summarizes the domestic and foreign environmental cost accounting theory and practice, focusing on the concepts, classifications and measurement methods of environmental costs.
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.
从我国环境成本核算的意义入手，着重探讨了环境成本核算对象、内容和方法。认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定；
This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method.
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.
物流环境的变化引起了物流企业成本核算方法的改变。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
第四章在分析嘉兴羊毛衫行业出口现状的基础上，对传统成本核算法进行了分析，揭示其环境成本不完全的特征。
The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs.
构建环境经济与污染物总量的关联指标体系，为水权交易、排污权交易中成本核算、交易价格计算提供依据。
The relating index system between environmental economics and pollution masses is established, which provides bases for the cost checking o…
构建环境经济与污染物总量的关联指标体系，为水权交易、排污权交易中成本核算、交易价格计算提供依据。
The relating index system between environmental economics and pollution masses is established, which provides bases for the cost checking o…
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