这一章提出了社会环境社会环境成本的概念,并从理论上阐述了它的计量方法和计量框架。
This chapter has made the concept of social environmental cost, and elaborated its method of measuring and measure frame theoretically.
对于前者可通过外部强制力,以污染防治为基础,对各种外部环境成本加以计量和计算。
With regard to the former, the article holds the idea that all types of outer environmental cost can be collected and calculated under an external force in terms of pollution prevention and control .
传统会计实务未对环境成本进行单独地确认和计量。
The traditional accounting has not recognized and measured environmental costs independently.
第五章农田生态系统水环境损害成本的计量。
Chapter Five: Measurement about the water environmental damage cost from field ecosystem.
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.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上,对环境成本进行合理界定,并建立环境成本的计量方法,为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上,对环境成本进行合理界定,并建立环境成本的计量方法,为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
应用推荐