{"id":34289,"date":"2023-12-08T03:55:54","date_gmt":"2023-12-08T03:55:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-moi-truong-environmental-accounting-la-gi-noi-dung-ke-toan-moi-truong.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"ke-toan-moi-truong-environmental-accounting-la-gi-noi-dung-ke-toan-moi-truong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-moi-truong-environmental-accounting-la-gi-noi-dung-ke-toan-moi-truong.html","title":{"rendered":"K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng (Environmental Accounting) l\u00e0 g\u00ec? N\u1ed9i dung k\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng"},"content":{"rendered":"
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K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng (Environmental Accounting) (Ngu\u1ed3n: Process Street)<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng (Environmental Accounting)<\/font><\/h2>\n

K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/b> – danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb\u00a0Environmental Accounting<\/b>.<\/p>\n

K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/i> l\u00e0 s\u1ef1 ph\u00e2n t\u00edch, t\u00ednh to\u00e1n nh\u1eb1m x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1edbi \u0111\u1ed9 ch\u00ednh x\u00e1c nh\u1ea5t \u0111\u1ecbnh v\u1ec1 s\u1ef1 gia t\u0103ng ho\u1eb7c suy tho\u00e1i m\u00f4i tr\u01b0\u1eddng, d\u1ef1 tr\u1eef t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean trong m\u1ed9t kho\u1ea3ng th\u1eddi gian n\u00e0o \u0111\u1ea5y do c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n mang l\u1ea1i \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb qua gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7.\u00a0<\/p>\n

K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/i> x\u00e1c \u0111\u1ecbnh nh\u1eefng d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 hi\u1ec7n tr\u1ea1ng t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u00e3, \u0111ang v\u00e0 s\u1ebd ho\u1ea1t \u0111\u1ed9ng th\u00f4ng qua s\u1ed1 li\u1ec7u \u0111o \u0111\u1ea1c \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh l\u00ed th\u00f4ng qua \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.\u00a0(Theo M\u00f4i tr\u01b0\u1eddng trong qui ho\u1ea1ch x\u00e2y d\u1ef1ng, NXB X\u00e2y d\u1ef1ng<\/i>)<\/p>\n

N\u1ed9i dung k\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/font><\/h3>\n

V\u1edbi s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n theo th\u1eddi gian s\u1ebd gi\u00fap ta x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c “l\u1ee3i \u00edch” hay “m\u1ea5t m\u00e1t” do ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n mang l\u1ea1i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng b\u1eb1ng ti\u1ec1n nhi\u1ec1u khi r\u1ea5t kh\u00f3 kh\u0103n b\u1edfi v\u00ec nhi\u1ec1u lo\u1ea1i t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng r\u1ea5t kh\u00f3 \u0111\u1ecbnh gi\u00e1.<\/p>\n

M\u1ed9t s\u1ed1 lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0 g\u1ed7, kho\u00e1ng s\u1ea3n, \u0111\u1ea5t \u0111ai, c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 qua th\u1ecb tr\u01b0\u1eddng, song ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng kh\u00ed, ch\u1ea5t l\u01b0\u1ee3ng n\u01b0\u1edbc, \u0111a d\u1ea1ng sinh h\u1ecdc, t\u1ed5n h\u1ea1i s\u1ee9c kh\u1ecfe,… l\u1ea1i kh\u00f4ng th\u1ec3 ho\u1eb7c r\u1ea5t kh\u00f3 \u0111\u1ecbnh gi\u00e1 th\u00f4ng qua th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Tuy nhi\u00ean ng\u01b0\u1eddi ta v\u1eabn t\u00ecm ra nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng b\u1eb1ng ti\u1ec1n. T\u1ea1i nhi\u1ec1u n\u01b0\u1edbc \u0111\u00e3 x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i nguy\u00ean tr\u00ean c\u01a1 s\u1edf c\u00e1c d\u1eef li\u1ec7u quan tr\u1eafc t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng.<\/p>\n

T\u1ea5t nhi\u00ean c\u00e1c con s\u1ed1 \u0111\u00e1nh gi\u00e1 n\u00e0y ch\u1ec9 l\u00e0 \u01b0\u1edbc t\u00ednh, kh\u00f4ng th\u1ec3 ph\u1ea3n \u00e1nh h\u1ebft gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, nh\u01b0ng n\u1ebfu s\u1eed d\u1ee5ng \u0111\u1ed3ng nh\u1ea5t c\u00e1ch \u0111\u1ecbnh gi\u00e1 s\u1ebd cho ph\u00e9p ch\u00fang ta so s\u00e1nh xu th\u1ebf thay \u0111\u1ed5i c\u1ee7a t\u00e0i nguy\u00ean trong ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/p>\n

Trong\u00a0\u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng (\u0110TM), c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/b> gi\u00fap ch\u00fang ta s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 kinh t\u1ebf m\u1edf r\u1ed9ng cho c\u00e1c t\u00e1c \u0111\u1ed9ng.\u00a0<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch chi ph\u00ed v\u00e0 l\u1ee3i \u00edch\u00a0m\u1edf r\u1ed9ng hi\u1ec7n \u0111ang l\u00e0 ph\u01b0\u01a1ng ph\u00e1p d\u00f9ng \u0111\u1ec3 so s\u00e1ng hi\u1ec7u qu\u1ea3 kinh t\u1ebf m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n kh\u00e1c nhau ho\u1eb7c c\u00e1c\u00a0 ph\u01b0\u01a1ng \u00e1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t d\u1ef1 \u00e1n. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 nh\u01b0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i r\u00f2ng, h\u1ec7 s\u1ed1 ho\u00e0n v\u1ed1n n\u1ed9i t\u1ea1i hay t\u1ec9 s\u1ed1 l\u1ee3i \u00edch chi ph\u00ed (c\u00f3 t\u00ednh \u0111\u1ebfn chi ph\u00ed, l\u1ee3i \u00edch m\u00f4i tr\u01b0\u1eddng) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 d\u1ef1 \u00e1n r\u1ea5t c\u00f3 hi\u1ec7u qu\u1ea3. (Theo M\u00f4i tr\u01b0\u1eddng trong qui ho\u1ea1ch x\u00e2y d\u1ef1ng, NXB X\u00e2y d\u1ef1ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n m\u00f4i tr\u01b0\u1eddng (ti\u1ebfng Anh: Environmental Accounting) l\u00e0 c\u00f4ng c\u1ee5 m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00ed m\u00f4i tr\u01b0\u1eddng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34289"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34289"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34289\/revisions"}],"predecessor-version":[{"id":67948,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34289\/revisions\/67948"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}