CM公司环境成本控制问题研究

发布时间：2018-01-12 21:20

本文关键词：CM公司环境成本控制问题研究　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：造纸工业,是生产各种纸质产品的资源消耗产业,以制浆、造纸为主,关系着国家经济发展和社会文明建设,与每一个人的利益息息相关。造纸工业所涉及的联动产业众多,其中包括:林业、农业、机械制造业、交通运输业、环保业等多个产业。同时,造纸工业又是一个技术密集、工艺复杂、资源消耗量大、产生污染物多的工业。作为山东地区的造纸龙头企业,CM公司的发展对国家的经济与环境都起着至关重要的影响。改革开放以来,纸及纸板消费量增长速度与其国内生产总值增长速度同步,在现代经济中所发挥的作用已越来越多地引起世人瞩目,但造纸公司是污染排放大户,其工业三废严重污染了环境,损害了原有的生态秩序。根据科学发展观的指引,国家和政府日益加深了环境检查工作程度,老百姓的环境保护意识得以日益凸显,以上种种都成为了造纸公司要面对的环境成本压力,进行环境成本控制研究有广泛的意义。对国家和政府,有利于最新环保标准在企业实际生产过程中的实施与推进;对造纸行业,有利于为广大造纸公司提供完善环境成本控制的有效范例,提高行业整体绿色效益;对CM公司,此举措能够大幅度提高公司内部绿色生产质量,维护造纸公司优秀的社会形象,为CM公司在资源和环境的绿色竞争平台中添砖加瓦。分析CM公司环境成本控制现状,对环境成本支出情况进行考察,在此基础上找出企业环境成本控制出现的问题。按照公司生产规模大小、生产链运行情况、排放物处理水平等因素对环境成本动因进行识别,明确环境成本控制目标与原则,完善CM公司环境成本控制体系。运用事前、事中和事后的全过程控制系统思路,重新划分CM公司环境成本项目,引入清洁生产、作业成本法,优化环境成本控制考核机制,并且深入思想意识,制度与执行,管理与素质三个层面建立保障措施。将环境成本控制理念与CM公司的实际情况相结合,进行环境成本控制研究,对CM公司乃至造纸行业都具有重大的现实意义。
[Abstract]:Papermaking industry is a resource consumption industry which produces various paper products. Pulp and paper making is the main industry, which is related to the national economic development and the construction of social civilization. The paper industry involves many industries, including forestry, agriculture, machinery manufacturing, transportation, environmental protection and so on. At the same time, the paper industry involves many industries, such as forestry, agriculture, machinery manufacturing, transportation, environmental protection and so on. Papermaking industry is also a technology-intensive, complex technology, large consumption of resources, the production of more pollutants, as a leading enterprise in Shandong paper-making. The development of CM Company plays an important role in the national economy and environment. Since the reform and opening up, the growth rate of paper and board consumption has kept pace with the growth rate of GDP. The role played in the modern economy has attracted more and more attention of the world, but the paper company is a major polluter, and its industrial waste seriously pollutes the environment. Damage to the original ecological order. According to the guidance of the scientific concept of development, the state and the government increasingly deepen the degree of environmental inspection, the environmental protection awareness of the public has become increasingly prominent. All these have become the environmental cost pressure faced by the papermaking company. It is of great significance to study the environmental cost control for the country and the government. It is beneficial to the implementation and promotion of the latest environmental protection standards in the actual production process of the enterprise; For the paper industry, it is helpful to provide an effective example of improving the environmental cost control for the majority of paper companies, and to improve the overall green efficiency of the industry; For CM, this measure can greatly improve the quality of green production within the company and maintain the excellent social image of the paper company. For CM company in the green competition platform of resources and environment. Analyze the current situation of environmental cost control of CM company, and investigate the situation of environmental cost expenditure. On this basis to find out the enterprise environmental cost control problems, according to the size of the company production, production chain operation, emissions treatment level and other factors to identify the environmental cost drivers. Clear the objectives and principles of environmental cost control, improve the environmental cost control system of CM Company. Use the whole process control system of pre-, in-process and post-process to redivide the environmental cost project of CM Company. Introduction of cleaner production, activity-based costing, optimization of environmental cost control assessment mechanism, and in-depth ideological awareness, system and implementation. Three levels of management and quality of the establishment of safeguards. The concept of environmental cost control and the actual situation of CM company, environmental cost control research. CM company and even the paper industry have great practical significance.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.83;F406.7

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