Z集团环境成本控制问题研究

发布时间：2018-01-17 02:07

本文关键词：Z集团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】：随着经济的不断发展,企业在追求利益最大化的途中对环境造成了不可预估的伤害,我国的环境问题也在不断的显现,肆虐全国各地区的雾霾现象,使得环境问题再一次备受关注,18届五中全会提出了五大发展理念,其中绿色发展尤为重要,倡导企业做到环保节能,从高排放高投入向集约型发展转型,这一发展理念的弘扬对于企业环境成本控制在政策上给予了有力支持,也助推了我国企业环境成本控制的发展。在国际上,企业环境成本控制也早已经被各国所重视,预防环境污染和环境治理等课题在不同程度上也都有相应的研究成果,环境问题可谓是国际问题,所以在书写的时候也借鉴了许多国外研究的相关成果和经验。我国属于人口大国,资源有限,而煤炭企业又属于资源消耗型产业,在面对资源的有限性和社会日益激烈的竞争之中,找到有效方法去兼顾环境保护和企业利益的共同发展是迫在眉睫的。由于煤炭企业产生的工业污染在整体工业污染中占的比例较大,所以对煤炭企业实行成本控制是非常有必要的,有效的去平衡企业经济效益和环境资源效益,在经济发展的同时做到环境的保障,发展绿色产业,形成循环产业链,为企业提供特色发展路线,成为可持续发展的有力保障。结合Z集团实际生产情况,以煤炭产品生命周期为出发点,着手于Z集团环境成本控制,从分析Z集团现有成本控制现状及问题出发,发现Z集团自身在环境成本控制方面的不足,构建适合Z集团自身情况的环境成本控制体系,同时在现行的财务评价体系基础上,建立新的环境成本控制评价体系,改善Z集团生产流程,合理优化资源配置,对煤炭开采、煤炭加工、煤炭运输、煤炭利用及再回收五个不同阶段产品生命周期中产生的环境成本及环境成本控制进行分析和建议,对如何更好的完善Z集团环境成本控制提出针对性建议和对策。同时运用文献研究法、比较分析法、案例分析法等方法对Z集团经济数据和财务数据进行分析,将环境成本构成进行细化,同时完善环境成本信息披露。当然,环境问题涉及范围比较广,在企业自身做到环境成本控制的同时也需要国家给予一些政策上的保障和相应监管,希望通过Z集团环境成本控制的研究能够解决Z集团环境成本控制存在的问题,完善Z集团环境成本控制体系,以及对煤炭行业环境成本控制提供基础。
[Abstract]:With the continuous development of the economy, enterprises in the pursuit of maximum interests of the road to the environment has caused unpredictable harm, our country's environmental problems also continue to appear, wreaking havoc on the haze phenomenon in all regions of the country. The fifth plenary session of the 18th CPC Central Committee put forward five development concepts, among which green development is particularly important, advocating enterprises to achieve environmental protection and energy saving, from high emissions and high input to intensive development transition. The promotion of this development concept has given strong support to the policy of environmental cost control of enterprises, and has also contributed to the development of environmental cost control of enterprises in China. Enterprise environmental cost control has already been paid attention to by many countries, prevention of environmental pollution and environmental governance and other topics in varying degrees also have corresponding research results, environmental issues can be said to be an international problem. Therefore, in writing, we also draw lessons from many foreign research results and experience. China belongs to a large population, limited resources, and coal enterprises belong to the resource-consuming industry. In the face of limited resources and increasingly fierce social competition. It is urgent to find an effective way to take into account the environmental protection and the common development of the interests of enterprises. Because the industrial pollution produced by coal enterprises accounts for a large proportion of the overall industrial pollution. Therefore, it is necessary to carry out cost control to coal enterprises. It is necessary to effectively balance the economic benefits of enterprises and environmental resource benefits, to ensure the environment while economic development, and to develop green industries. Form the circular industry chain, provide the characteristic development route for the enterprise, become the strong guarantee of the sustainable development. According to the actual production situation of Z group, take the coal product life cycle as the starting point. Start from Z Group environmental cost control, from the analysis of Z Group existing cost control status and problems, found that Z Group itself in environmental cost control deficiencies. At the same time, on the basis of the current financial evaluation system, a new environmental cost control evaluation system is established to improve the production process of Z Group. Rational allocation of resources, coal mining, coal processing, coal transport, coal utilization and recycling of five stages of the product life cycle of environmental costs and environmental cost control are analyzed and suggestions. On how to better improve Z group environmental cost control put forward targeted suggestions and countermeasures. At the same time use literature research method comparative analysis method case analysis method to Z group economic data and financial data analysis. The composition of environmental costs will be refined, and environmental cost information disclosure will be improved. Of course, the scope of environmental issues is relatively wide. In order to achieve environmental cost control, enterprises need to give some policy protection and corresponding supervision. It is hoped that the study of environmental cost control in Z group can solve the problems existing in environmental cost control of Z group, perfect the environmental cost control system of Z group, and provide the basis for environmental cost control in coal industry.
【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】：F426.21;F406.7

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