基于环境负荷的企业环境成本控制研究

发布时间：2018-02-05 23:06

本文关键词： 资源环境环境负荷环境成本成本控制　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业的经济活动对自然资源的消耗和污染情况日益严重,在保证经济可持续增长的前提下解决环境污染问题,已经成为社会发展过程中亟需解决的问题。目前大多数企业采用“末端治理”为主的传统环境成本控制理念,该种控制模式具有操作方法简单的优点,并且不影响企业的日常经营活动。但事后处理污染的操作方法忽视了对污染行为的预防、控制和风险评估,在很大程度上掩盖了投入先期环境成本的作用,最终将导致企业对环境负荷量的失控,影响企业的可持续发展。探寻科学、具有操作性、系统的企业环境成本控制体系具有重要的现实意义,从环境负荷的角度对环境成本控制进行研究,有利于企业规范责任范围内的环境成本控制措施；同时可以促进相关部门掌握环境负荷信息,出台针对自然资源保护的政策,最终达到企业合理利用自然资源、整个社会提高能源利用率的目的。从经济发展趋势来看,企业加强环境成本管理并对环境负荷进行有效控制已成必然趋势。梳理了国内外环境成本管理的相关文献,以环境成本控制理论为基础,对企业环境成本控制存在的问题及成因进行分析,把环境负荷的理论优势嵌入到企业的实际运营,建立了基于环境负荷的企业环境成本控制体系。选择资源平衡流转的角度,使企业控制的环境成本涵盖所有的环境风险点,消除了外部不经济性转嫁给社会的弊端。同时运用数学建模和案例检验的方法构建了基于环境负荷的最优环境成本控制模型,使环境成本控制过程系统化、经济价值化。提出加强内部控制以实现企业责任范围内的环境成本最优化的建议,微观上通过应用基于环境负荷的环境成本控制模型,使企业加强对环境成本的管控,在履行社会责任的同时实现经济效益的最大化；在宏观上强化环境负荷的高层设计、科学规范企业环境成本控制行为、打造公平的制度基础与市场环境,使自然环境得到持续改善,并引导企业保持经济、绿色可持续的发展模式。
[Abstract]:The consumption and pollution of natural resources caused by the economic activities of enterprises are becoming more and more serious. The problem of environmental pollution is solved on the premise of ensuring the sustainable growth of economy. At present, most enterprises adopt the traditional environmental cost control concept of "end governance", which has the advantage of simple operation method. And it does not affect the daily business activities of the enterprise. However, the operation method of dealing with pollution after the event neglects the prevention, control and risk assessment of the pollution behavior, and to a large extent covers up the role of the investment in the advanced environmental cost. Ultimately, it will lead to the loss of control of the environmental load, which will affect the sustainable development of the enterprise. It is of great practical significance to explore the scientific, operational and systematic environmental cost control system of the enterprise. The research on environmental cost control from the point of view of environmental load is beneficial to the environmental cost control measures within the scope of enterprise's normative responsibility. At the same time, it can promote the relevant departments to grasp the information of environmental load, issue policies for the protection of natural resources, and finally achieve the rational use of natural resources. From the point of view of the trend of economic development, it is an inevitable trend for enterprises to strengthen environmental cost management and effectively control environmental load. Combing the related documents of environmental cost management at home and abroad, based on the theory of environmental cost control, the problems and causes of environmental cost control in enterprises are analyzed. The theory advantage of environmental load is embedded into the actual operation of the enterprise, and the environmental cost control system based on the environmental load is established, and the angle of resource balance transfer is chosen. Make the environmental cost controlled by the enterprise cover all the environmental risk points. At the same time, the optimal environmental cost control model based on environmental load is constructed by mathematical modeling and case testing, which makes the process of environmental cost control systematized. Put forward the suggestion of strengthening the internal control to realize the optimization of the environmental cost in the scope of corporate responsibility, and apply the environmental cost control model based on the environmental load microscopically. Make the enterprise strengthen the environmental cost control, realize the economic benefit maximization while fulfilling the social responsibility; We should strengthen the high-level design of environmental load, scientifically standardize the behavior of environmental cost control, create a fair institutional basis and market environment, make the natural environment continuously improve, and guide enterprises to maintain the economy. Green and sustainable development model.
【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】：2014
【分类号】：X322;F275

【相似文献】