Y企业环境成本核算体系优化研究

发布时间：2018-08-05 12:50

【摘要】：当今环境污染问题频发,经济增长与环境破坏间的矛盾日益突出,为此国家出台了相关保护环境的法律法规,社会大众的环保意识日益增强,钢铁行业作为高污染高能耗的典型代表,环境污染问题更为严重,面临的环境成本压力巨大,而现阶段大多数企业没有重视环境成本,环境成本核算混乱。因此,只有对企业环境成本核算进行改进与突破,将环境成本确认、计量等问题研究透彻,才能向信息使用者提供真实的环境信息,促进企业持续、稳定的发展。基于以上背景,本文主要以环境成本核算为研究对象,以环境价值理论、外部成本内部化理论、可持续发展理论为指导,结合我国环境成本研究现状,从环境成本的确认、计量、分配、记录等方面对Y钢铁企业的环境成本核算体系加以优化,达到为Y钢铁企业环境成本核算提供思路的目的。首先阐述了环境成本核算的国内外研究现状及环境成本的理论基础和相关原则,对环境成本的涵义与分类进行了概述,再结合Y钢铁企业环境成本核算的现状,发现该企业环境成本核算存在确认不全面、计量方法单一、分配不合理、会计处理不科学等问题,并对其产生问题的原因进行分析,以此为基础,根据Y企业的实际情况,通过完善环境成本的确认与分类,改进计量方法,引入作业成本法等来对Y企业环境成本核算体系进行改进,明确Y企业环境成本核算的具体流程,最后提出完善Y企业环境成本核算体系的相关保障措施。Y钢铁企业环境成本核算体系的优化,能够让该企业更准确地核算环境成本、产品成本,帮助企业管理者对产品成本和环境成本进行分析与控制,降低生产作业中相关污染物的排放,促进企业经济与环境二者关系的协调发展,同时为其他钢铁企业构建环境成本的核算体系提供借鉴。
[Abstract]:Nowadays, the problem of environmental pollution is frequent, and the contradiction between economic growth and environmental damage is increasingly prominent. For this reason, the country has issued laws and regulations related to the protection of the environment, and the environmental protection consciousness of the general public is increasing day by day. As a typical representative of high pollution and high energy consumption, iron and steel industry has more serious environmental pollution problems and is facing enormous pressure of environmental costs. However, most enterprises do not pay attention to environmental costs at this stage, and environmental cost accounting is chaotic. Therefore, only by improving and breaking through the environmental cost accounting of enterprises, making thorough research on the problems of environmental cost confirmation and measurement, can we provide real environmental information to information users and promote the sustainable and stable development of enterprises. Based on the above background, this paper mainly takes the environmental cost accounting as the research object, the environmental value theory, the external cost internalization theory, the sustainable development theory as the instruction, unifies our country environment cost research present situation, from the environment cost confirmation, This paper optimizes the environmental cost accounting system of Y iron and steel enterprises from the aspects of measurement, distribution and recording, so as to provide ideas for the environmental cost accounting of Y iron and steel enterprises. Firstly, this paper expounds the current research situation of environmental cost accounting at home and abroad, the theoretical basis and relevant principles of environmental cost, summarizes the meaning and classification of environmental cost, and then combines with the current situation of environmental cost accounting in Y iron and steel enterprises. It is found that there are some problems in the environmental cost accounting of this enterprise, such as incomplete confirmation, single measurement method, unreasonable distribution, unscientific accounting treatment and so on. Based on the analysis of the causes of the problems, and according to the actual situation of Y enterprise, this paper analyzes the reasons for the problems. By perfecting the recognition and classification of environmental cost, improving the measurement method and introducing activity-based costing to improve the environmental cost accounting system of Y enterprise, the specific process of environmental cost accounting in Y enterprise is clarified. Finally, the paper puts forward the relevant safeguard measures to perfect Y enterprise environmental cost accounting system. The optimization of Y iron and steel enterprise environmental cost accounting system can make the enterprise more accurately calculate environmental cost and product cost. To help enterprise managers to analyze and control the cost of products and environmental costs, reduce the emissions of related pollutants in production operations, and promote the coordinated development of the relationship between the enterprise economy and the environment. At the same time for other iron and steel enterprises to build environmental cost accounting system to provide reference.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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