This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method.

从我国环境成本核算的意义入手，着重探讨了环境成本核算对象、内容和方法。认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定；

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This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method.

从我国环境成本核算的意义入手，着重探讨了环境成本核算对象、内容和方法。认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定；

youdao