作业视角下企业环境成本核算与控制研究

发布时间：2018-02-13 11:26

本文关键词： 作业成本法环境成本环境成本核算环境成本控制　出处：《太原理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,环境污染问题已成为各个国家治理的重点。随着我国工业发展进程的加快,环境污染已成为我国的重大问题,雾霾天气向各大城市的蔓延,引起了政府及全国人民的高度重视。人们越来越关注环境质量,并强烈要求和呼吁政府着手解决环境污染问题,这种形势下企业加强对环境成本的核算和控制管理更加迫切。钢铁行业是我国的支柱产业,各大钢铁企业的发展以及所获成就都是不容忽视的,但是由于钢铁企业的生产过程会对环境造成大量的污染,且钢铁企业正面临着转型改革,钢铁企业迎来最艰难的时期。因此,探讨钢铁企业如何平衡企业发展与环境保护的关系是当务之急。本文基于作业视角,通过案例对环境成本进行核算和控制研究。基于作业视角的环境成本核算体系将环境成本划分为不同的作业,如森林价值损失作业、废水污染处理作业、废气污染处理作业、固废污染处理作业等,并建立相应的环境作业成本库,利用燃煤及铁矿石数量、废水排放量、废气排放量、固废排放量等环境成本动因将环境成本分配到各产品中,并对环境成本信息进行披露;基于作业视角的环境成本控制模式对环境作业和环境成本动因进行分析,通过增删环境作业和合理选择环境成本动因,最终实现环境作业链的优化和控制。通过案例验证,本文得出以下结论:将环境成本纳入产品成本进行核算;运用作业成本法分配环境成本;构建基于作业的环境成本控制模式;单独编制并列示环境成本报告。据此,本文提出以下建议:加强企业的环保教育认知,将环境成本核算和控制工作落到实处;增强企业的软硬件设施,尽快进行作业成本法改革;呼吁政府和大众的大力支持,加快企业的环保工作进度;完善相应的会计报告体系,强制要求企业对外披露环境成本。
[Abstract]:In recent years, the problem of environmental pollution has become the focal point of various countries. With the acceleration of industrial development in China, environmental pollution has become a major problem in China, and the spread of haze weather to major cities. It has aroused the great attention of the government and the people throughout the country. People are paying more and more attention to the quality of the environment, and strongly demand and appeal to the government to tackle the problem of environmental pollution. In this situation, it is more urgent for enterprises to strengthen the accounting and control of environmental costs. Iron and steel industry is the pillar industry of our country, and the development and achievements of the major iron and steel enterprises can not be ignored. However, the production process of iron and steel enterprises will cause a great deal of pollution to the environment, and the iron and steel enterprises are facing the transformation and reform, and the iron and steel enterprises are facing the most difficult period. It is urgent to discuss how to balance the relationship between enterprise development and environmental protection in iron and steel enterprises. Environmental cost accounting system based on activity-based perspective divides environmental cost into different operations, such as forest value loss operation, waste water pollution treatment operation, waste gas pollution treatment operation, etc. The environmental cost pool is set up to distribute the environmental cost among the products, such as the quantity of coal and iron ore, the quantity of waste water, the discharge of waste gas, and the amount of solid waste, etc. And the environmental cost information is disclosed, and the environmental cost control model based on the view of activity is analyzed to analyze the environmental activities and environmental cost drivers, through adding and deleting environmental activities and reasonably selecting environmental cost drivers. Finally, the optimization and control of the environmental activity chain are realized. Through case verification, the following conclusions are drawn: the environmental cost is included in the product cost accounting, and the environmental cost is allocated by the activity-based costing method. The environmental cost control model based on activity is constructed, and the environmental cost report is compiled separately. Based on this, the following suggestions are put forward: strengthening the cognition of environmental protection education in enterprises, and putting environmental cost accounting and control into practice; Strengthen the enterprise's hardware and software facilities, carry on the activity-based costing reform as soon as possible; call on the government and the public to support vigorously, accelerate the progress of the enterprise's environmental protection work, perfect the corresponding accounting report system, force the enterprise to disclose the environmental cost to the outside.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F275.3

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