Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre 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。
China's loose environmental regulations enable the industry to make PVC at very competitive costs, while developed countries enforce higher standards for pollution control and energy consumption.
中国的环境法规较为宽松,因而PVC生产成本极富竞争力,而发达国家的污染控制与能源消耗标准较高。
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