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.

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本文以经济行为为成本费用的归集对象建立了行为成本核算系统和以行为成本为基础的运行机制。

This article selects the economic behavior as the cost calculate center, and constructs the behavior cost calculate system and the management method based on behavior cost.

youdao

本文以经济行为为成本费用的归集对象建立了行为成本核算系统和以行为成本为基础的运行机制。

This article selects the economic behavior as the cost calculate center, and constructs the behavior cost calculate system and the management method based on behavior cost.

youdao