A造纸企业环境成本管理研究

发布时间：2018-01-15 04:26

本文关键词：A造纸企业环境成本管理研究　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：进入工业社会以来,社会经济蓬勃发展,人们却往往忽略了对环境资源的保护,向外界环境随意排放工业废弃物,环境污染、生态失衡等一系列危机也随之而来。政府、社会以及企业自身不得不正视环境问题,将环境成本概念纳入企业生产经营,在进行日常管理的同时考虑其生产流程可能会对环境造成的影响,环境成本管理的概念应运而生。当前,国内对环境成本及环境成本管理的相关研究大多偏重理论探讨,对企业环境成本管理的应用性和实践性研究较少。众所周知,造纸业是高能耗、高污染的产业,为了达到减少环境成本、节能减排和可持续发展的目的,除了改进工艺流程,提高效率之外,造纸企业还需对其环境成本进行科学管控,建立高效的环境成本管理体系,提升企业竞争力。有鉴于此,对造纸行业的环境成本管理进行研究是非常必要的。因此,本研究就造纸企业的环境成本管理问题进行深入探讨,以期优化造纸行业的环境成本管理,进而为重污染行业未来的可持续发展提供建议。首先,本研究对环境成本和环境成本管理的定义及内容做了概述;其次,从环境成本核算、环境成本控制和环境成本管理评价三方面入手,对A造纸企业的环境成本管理现状进行探讨;再次,结合环境成本管理目标,在作业成本法的基础上,对A造纸企业现有的环境成本核算和控制体系进行改进,同时构建环境成本管理评价体系,并分析其预期效果;最后,针对以上改进策略,提出保障措施,以确保A造纸企业环境成本管理体系的有效实施,最终达到企业经济效益、环境效益、资源效益的最佳结合。本文的研究结果显示,对重污染行业的环境成本实施系统性的管理是必要的,其管理具体可从环境成本核算、环境成本控制和环境成本管理评价三方面着手。通过改进效果可以发现,本研究所建立的基于作业成本法的环境成本管理体系可以科学有效地对A造纸企业的环境成本进行核算和控制,所构建的环境成本管理评价体系也达到一定的反馈效果,为造纸企业的环境成本管理提供一定的理论指导和实践启示,也为重污染行业有效实施环境成本管理提供对策建议。
[Abstract]:Since entering the industrial society, the social economy is booming, but people often ignore the protection of environmental resources, to the outside environment of industrial waste, environmental pollution. The government, society and enterprises themselves have to face up to the environmental problems and bring the concept of environmental cost into the production and management of enterprises. The concept of environmental cost management arises at the historic moment when considering the possible impact of the production process on the environment while carrying out daily management. Most of the domestic research on environmental cost and environmental cost management focus on the theoretical research, and the application and practice of environmental cost management in enterprises are less. As we all know, paper industry is a high energy consumption and high pollution industry. In order to reduce environmental costs, save energy and reduce emissions and sustainable development, in addition to improving the process flow and improving efficiency, papermaking enterprises also need to control their environmental costs scientifically. To establish an efficient environmental cost management system to enhance the competitiveness of enterprises. In view of this, it is very necessary to study the environmental cost management in paper industry. In order to optimize the environmental cost management of papermaking industry, this study will provide suggestions for the sustainable development of polluting industry in the future. In this study, the definition and content of environmental cost and environmental cost management are summarized. Secondly, from three aspects of environmental cost accounting, environmental cost control and environmental cost management evaluation, the paper discusses the current situation of environmental cost management in A papermaking enterprise. Thirdly, on the basis of activity-based costing, we improve the existing environmental cost accounting and control system of A papermaking enterprise, and construct the evaluation system of environmental cost management. And analyze its expected effect; Finally, in view of the above improvement strategy, puts forward the safeguard measure, in order to ensure the effective implementation of the environmental cost management system of A papermaking enterprise, finally achieves the enterprise economic benefit, the environmental benefit. The research results of this paper show that it is necessary to carry out systematic management of the environmental cost of heavy pollution industry, and its management can be accounted from the environmental cost. Environmental cost control and environmental cost management evaluation. Through the improvement of the results can be found. The environmental cost management system based on activity-based costing established in this paper can be used to calculate and control the environmental cost of A papermaking enterprise scientifically and effectively. The evaluation system of environmental cost management has also achieved certain feedback effect, which provides some theoretical guidance and practical inspiration for the environmental cost management of papermaking enterprises. It also provides countermeasures and suggestions for the heavy pollution industry to effectively implement environmental cost management.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.83

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