發(fā)布時(shí)間：2018-05-03 12:41

  本文選題：污染控制 + 污染問(wèn)題��； 參考：《財(cái)務(wù)與會(huì)計(jì)》2014年06期

【摘要】：正印度成本和工業(yè)會(huì)計(jì)協(xié)會(huì)(ICWAI)針對(duì)企業(yè)活動(dòng)帶來(lái)的環(huán)境污染問(wèn)題研究制定了第十四號(hào)成本會(huì)計(jì)準(zhǔn)則——污染控制成本會(huì)計(jì)準(zhǔn)則(CAS 14),開(kāi)啟了以成本會(huì)計(jì)制度形式引導(dǎo)規(guī)范企業(yè)負(fù)擔(dān)并披露環(huán)境保護(hù)成本的先河。本文就此作相關(guān)介紹和分析。一、印度制定污染控制成本會(huì)計(jì)準(zhǔn)則的動(dòng)因(一)環(huán)境保護(hù)的需要對(duì)于印度在經(jīng)濟(jì)快速發(fā)展過(guò)程中面臨的諸多環(huán)境污染問(wèn)題,印度學(xué)者認(rèn)為,很重要的一個(gè)原因在于傳統(tǒng)成本會(huì)計(jì)體
[Abstract]:The costs and Industrial Accounting Association of India (ICWAI) has formulated the 14th cost Accounting Standard, pollution Control cost Accounting Standard CAS 14, aiming at the study of environmental pollution caused by the activities of enterprises, which has opened up the introduction of cost accounting system in the form of cost accounting system. To standardize the burden of enterprises and disclose the costs of environmental protection. This article makes the related introduction and the analysis. First, the reasons for India to formulate cost accounting standards for pollution control (1) the need for environmental protection for the many environmental pollution problems that India faces in the process of rapid economic development, according to Indian scholars, One of the important reasons is traditional cost accounting.
【作者單位】： 嘉興學(xué)院商學(xué)院;
【分類號(hào)】：F233

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