中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施----------外文翻譯.doc
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中小企業(yè)環(huán)境成本會(huì)計(jì)的實(shí)施----------外文翻譯,1．environmental cost accounting in smessince its inception some 30 years ago, environmental cost accounting (eca) has reached a stage of development where indiv...
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1．ENVIRONMENTAL COST ACCOUNTING IN SMES
Since its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).
As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).
自從成立三十年以來，環(huán)境成本會(huì)計(jì)已經(jīng)發(fā)展到一定階段，環(huán)境會(huì)計(jì)成本體系已經(jīng)從以環(huán)境成本評(píng)估為基礎(chǔ)的會(huì)計(jì)制度核心中分離出來（參考Fichter et al., 1997, Letmathe 和 Wagner , 2002）。
由于環(huán)境成本經(jīng)常被評(píng)估為一般管理費(fèi)用，傳統(tǒng)觀念的完全成本會(huì)計(jì)或者直接成本都沒有為環(huán)境成本會(huì)計(jì)的實(shí)施描述一個(gè)適當(dāng)?shù)幕A(chǔ)。與傳統(tǒng)會(huì)計(jì)發(fā)展類似，自從20世紀(jì)90年代以來，環(huán)境會(huì)計(jì)在概念和理論領(lǐng)域的重點(diǎn)放在了基于流程的會(huì)計(jì)中（參考Hallay和Pfriem，1992年，F(xiàn)ischer 和Blasius，1995年，德國環(huán)境部，1996年，Heller等人。1995 ，Letmathe，1998年，Spengler和H.hre，1998年）。
Since its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).
As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).
自從成立三十年以來，環(huán)境成本會(huì)計(jì)已經(jīng)發(fā)展到一定階段，環(huán)境會(huì)計(jì)成本體系已經(jīng)從以環(huán)境成本評(píng)估為基礎(chǔ)的會(huì)計(jì)制度核心中分離出來（參考Fichter et al., 1997, Letmathe 和 Wagner , 2002）。
由于環(huán)境成本經(jīng)常被評(píng)估為一般管理費(fèi)用，傳統(tǒng)觀念的完全成本會(huì)計(jì)或者直接成本都沒有為環(huán)境成本會(huì)計(jì)的實(shí)施描述一個(gè)適當(dāng)?shù)幕A(chǔ)。與傳統(tǒng)會(huì)計(jì)發(fā)展類似，自從20世紀(jì)90年代以來，環(huán)境會(huì)計(jì)在概念和理論領(lǐng)域的重點(diǎn)放在了基于流程的會(huì)計(jì)中（參考Hallay和Pfriem，1992年，F(xiàn)ischer 和Blasius，1995年，德國環(huán)境部，1996年，Heller等人。1995 ，Letmathe，1998年，Spengler和H.hre，1998年）。
