The Construction of Cost Accounting System of Ecological Compensation Standard——Research Perspective Based on Environmental Accounting

doi:10.13438/j.cnki.jdxb.2017.02.017

Abstract

Abstract: Establishing the reasonable ecological compensation standard is the key to the construction of the ecological compensation mechanism,and the ecological compensation standard cost accounting is the core content of the ecological compensation mechanism.The standard of ecological compensation cost into environmental accounting information system,which is involved in the ecological environment of the environmental cost and business issues identified,accounting,is the key to build the ecological compensation standard cost accounting system,ecological compensation standard cost accounting system construction must be based on sustainable development,environmental justice and marginal opportunity cost the theory as the foundation,following the comprehensive,the importance and principle of operation of environmental accounting.In addition,in the cost accounting of the ecological compensation standard,it is necessary to consider the influence of different accounting methods on the cost.

Key words: ecological environment, compensation standard, cost accounting system

ZHOU Xinjun，QIU Kai,LUO Yang. The Construction of Cost Accounting System of Ecological Compensation Standard——Research Perspective Based on Environmental Accounting[J]. Journal of Jishou University（Social Sciences）, DOI: 10.13438/j.cnki.jdxb.2017.02.017.

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