环境支出

以环境支出的定义为切入点，结合财务会计的理论知识，对环境支出的分类、确认、计量和核算作了较详尽的阐述；

To begin with the definition of environmental expenditure in the paper , the writer presents detailed statements for the classification , recognition , measurement and accounting of the environmental expenditure combined with the theoretical knowledge of financial accounting .

浅谈环境支出的确认、计量与核算

Recognition , measurement and accounting of expenditure on environment

另一方面，地方政府减少环境支出。

On the other hand , the local governments reduce the Spending on environmental protection .

一方面要在激烈的竞争中求发展，就必须增加环境支出，生产出符合社会需求的产品：另一方面为了追逐利益，企业有必要控制环境成本的支出。

On the one hand , we must increase the environmental costs to produce products that meet the needs of society ; the other hand , in pursuit of the interests of enterprises need to control the environment of their costs .

二是优化环境保护财政支出的结构和方式。

The second is to optimize the structure of expenditures and ways .

对经济适用房房和环境保护的支出——中国政府声明的两个当务之急——去年已经下降。

Affordable housing and the environment - two stated priorities of the Chinese government - saw spending fall last year .

然后，本文深入分析当前幼儿教育供需环境以及财政支出机制存在的问题。

Then , the paper makes a depth discussion of current supply and demand environment of the ECE and the problems of the current financial expenditure Mechanism .

公司治理结构是决定企业行为最重要的影响因素，公司治理结构是实现企业环境成本合理支出的基础。

The governance structure is the most important influence factors that deciding the enterprise behavior and the base of achieving a reasonable expenditure of the environmental cost .

但是我们预期，许多经济体如果专注于增长战略，改善营商环境，提高支出效率，就能保持良好表现。

But we expect many economies to continue to do well if they focus on growth strategies , make it easier to do business , or make spending more efficient .

中央财政环境保护预算支出是环境保护投资的重要来源之一，公共财政对环境保护作用巨大。

Central fiscal expenditure on environmental protection is one of the important investment sources in environmental protection ( EP ) and public finance plays a tremendous role in environmental protection .

调查的变量如下：增加的网络使用机会；教学和学习设备的可获得性；师生之间的关系；学习环境和学费支出。

The variables that were investigated were the following : increase internet access ; availability of teaching and learning facilities ; rapport between lecturers and students ; learning environment and cost of tuition .

目前预计中国未来五年将在互联网领域投入约2万亿元人民币（合3130亿美元）——可以肯定，这是一笔巨额投入，但与中国将在环境保护上支出的17万亿元人民币（约合2.6万亿美元）相比就很小了。

Over the next five years , China is currently predicted to spend about Rmb2tn , or $ 313bn , on the Internet - a large amount , to be sure , but dwarfed by the Rmb17tn , or $ 2.6tn , that China will spend on environmental protection .

我们现在所处的环境，恰恰是支出不足以确保资源得到相对充分的利用。

And we are dealing with a world in which there is not enough spending to keep resources reasonably well employed .

针对我国一般性转移支付未充分考虑环境因素，论文提出将环境保护支出作为标准财政支出的构成，并在支出成本差异系数确定中充分考虑环境本底状况、区域环境敏感性等方面。

The paper puts forward that EP expenditure should be a standard component of fiscal expenditure and the disparity coefficient of expenditure cost shall take full consideration of environment background conditions and regional environmental sensitivity aiming at the lack of full consideration of environmental factors in general national transfer payments .

由于环境治理的复杂性及其任务的艰巨性，环境治理支出和负债的金额往往会很大。

Because of the complexity of environmental governance and the magnitude of the task , the great amount of environmental costs and liabilities happen frequently .

通过财政支出绩效管理与10个环境因素的回归分析，本文认为：各个环境因素对财政支出绩效管理实施的影响方向并不相同，有利因素与不利因素并存。

With multiple regression analysis , this article asserts that various environmental factors differ on their influence on the implementation of the performance management and the favorable and unfavorable factors co-exist .

一般环境税主要是基于收入的环境税，通过税收筹集收入用于环境保护支出。

General environmental tax is mainly based on revenues which determine environmental protection expenditure .

中国政法大学下属的环境研究所所长王灿发说，按照国际认可标准，一个国家改善环境的支出需占国内生产总值的3%，而中国在环境保护方面的投资还远低于此标准。

China 's investment in environmental protection is far below the internationally-recognized standard of 3 percent of GDP needed to improve the environment , according to Wang Canfa , director of an environmental research body under the China University of Political Science and Law .