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.
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