首页> 中文期刊> 《环境科学与管理》 >绿色会计视角下能源企业的成本核算优化研究

绿色会计视角下能源企业的成本核算优化研究

     

摘要

针对绿色会计视角下能源企业的成本核算优化,介绍了绿色会计视角下能源企业的成本核算,由于能源企业的发展,对环境产生了巨大危害,也导致能源企业由于本身成本过高,这才提出绿色会计,这样才能优化能源企业的成本,可以保证能源企业的可持续发展;同时,也保障了能源企业生态的稳定建设.基于绿色会计视角,探讨了能源企业的绿色成本优化研究,主要包括能源企业坚持绿色会计,确定绿色成本原则,能源企业绿色成本优化条件和能源企业加强绿色会计实践.%In view of the green accounting perspective energy enterprise cost accounting optimization,this paper introduces the energy enterprise cost accounting,green accounting views.The development of energy companies had great harm to the environment,and lead to energy companies because of the high cost of itself.Green accounting is put forward so as to optimize the energy cost of enterprise.It can guarantee the sustainable development of energy companies.At the same time,guarantee the stability of the energy enterprise ecological construction.Based on the perspective of green accounting, green energy enterprise cost optimization were discussed, including energy companies adhere to the green accounting, green cost principle.The cost of green energy companies optimize conditions and energy companies strengthen the green accounting practice.

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