低碳经济下HL公司的环境成本管理探究

发布时间：2018-03-16 11:13

本文选题：低碳经济　切入点：环境成本　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国经济实现了快速发展,社会发展水平不断提高,人们生活水平持续改善。但是在这个过程中,生态环境也遭到了严重的破坏,严重威胁着人类的健康和经济的可持续发展。上个世纪七十年代后期,我国作出了改革开放的伟大战略抉择。我国各领域改革,特别是经济领域改革深入推进,经济增长速度不断提高,社会财富迅速积累。历经三十多年的发展历程,中国已经成为世界第二大经济体,综合国力显著提高,国际影响力也持续增强。但是,我们也应该清楚的认识到,在经济快速发展的过程中,生态环境遭到了严重的破坏,过去粗放式经营和发展的方式已经不适应当前的发展态势。中国经济的快速发展也迅速透支了环境的承载能力。所以,我国应该彻底转变经济发展理念,大力发展低碳经济。为了进一步整治环境污染,恢复生态环境,国家出台了一系列重要的政策和法律法规,低碳经济正以一种全新的发展理念出现在人们的视野中。现如今,各国都在积极倡导低碳理念,致力于发展低碳经济。企业也应该充分认识到环境污染的危害性,要牢固树立低碳发展理念,这样才能不断降低企业长期生产成本,提高自身的核心竞争力。高污染和高耗能企业必须要对传统技术进行改造,使用新技术和设备,这样不仅可以减少污染物的排放,更为重要的是可以有效的降低和控制生产成本。从现实状况来看,发展低碳经济已经成为我国经济发展的战略抉择。企业要从战略高度和长远角度来重视和发展低碳经济,不断加强成本管理,这样才能有效的管理和控制生产成本。企业应该对环境成本进行控制,确保在获得生态效益和社会效益的同时,也能获得更大的经济效益。在低碳经济的背景之下,本文以HL公司为案例对低碳经济下的企业环境成本管理展开了研究。HL公司是一家水泥制造厂,属于污染较大的行业,以低碳经济为视角对HL公司现行的环境成本管理进行分析,使全文不仅具有相关的理论意义还具有重要的实践意义。全文共分为六个部分。第一部分是绪论部分,介绍了研究的背景和意义,总结了国内外学者对于环境成本管理的研究成果,概述了研究思路和方法以及论文的框架结构等。第二部分阐述了了低碳经济以及企业环境成本管理的相关理论,概况了低碳经济和环境成本管理的涵义和特征,总结了企业环境成本的内容和方法,探究出低碳经济下企业环境成本管理的意义。第三部分介绍了 HL公司的概况,以及HL公司的环境成本管理的现状。第四部分提出了针对HL公司构建环境成本管理体系,包括明确环境成本的分类、改进环境成本的核算制度、加强环境成本的控制。第五部分提出了 HL公司环境成本管理中应关注的问题及建议。第六部分对全文的研究进行了总结,并指出了研究中存在的不足以及对未来进行展望。本文的研究有助于HL公司关注自身对环境的污染,承担起应付的社会责任,降低公司环境成本,将优化的环境成本管理体系应用于实际的工作中,在改善环境问题的同时也能提高公司的竞争力。此外,无论是对于我国还是西方国家,低碳经济和企业环境成本控制都是一个全新的领域,相关的研究还不够深入。因此,从低碳经济理念角度对企业环境成本管理进行研究和分析能够完善和丰富我国环境成本管理的理论基础,具有重大的研究意义。
[Abstract]:In recent years, China's economy has achieved a rapid development, and constantly improve the level of social development, people's living standards continue to improve. But in this process, the ecological environment has been severely damaged, a serious threat to human health and sustainable development of economy. The late last century in 70s, China has made great strategic choice of reform open field. The reform of our country, especially in the field of economic reform, the economic growth rate continues to improve, the rapid accumulation of social wealth. After thirty years of development, China has become the world's second largest economy, comprehensive national strength significantly increased, international influence has continued to improve. However, we should also be aware of and in the process of rapid economic development, the ecological environment has been seriously damaged, the past extensive management and development mode is not accordance with development trend before. The rapid development of economy China quickly overdrawn the carrying capacity of the environment. Therefore, our country should thoroughly change the idea of economic development, vigorously develop low-carbon economy. In order to further remediation of environmental pollution, restoration of ecological environment, the country has issued a series of important policies and laws and regulations, low carbon economy is a new development the idea in people's vision. Nowadays, many countries are actively advocating low-carbon concept, is committed to the development of low carbon economy. Harm of enterprises should be fully aware of the environmental pollution, to firmly establish the concept of low-carbon development, so as to continuously reduce the enterprise long-term production cost, improve their core competitiveness. Energy consumption and high pollution enterprises must transform the traditional technology, using new technology and equipment, which can not only reduce the emission of pollutants, more importantly can effectively reduce and control The cost of production. From the actual situation, the development of low-carbon economy has become a strategic choice of China's economic development. Enterprises from a strategic and long-term perspective and pay much attention to the development of low carbon economy, continue to strengthen cost management, so as to effectively manage and control the production cost. The enterprise should control the environmental cost, ensure the the ecological benefits and social benefits at the same time, also can obtain greater economic benefits. Under the background of low-carbon economy, this paper takes HL company as a case of low carbon economy enterprise environmental cost management of.HL company is a cement manufacturing plant, belonging to high pollution industries, to a low carbon economy from the perspective of the analysis of the HL company's current environmental cost management, the paper not only has theoretical significance related also has important practical significance. This paper is divided into six parts. The first part is the introduction part Points, introduces the research background and significance, summarizes the domestic and foreign scholars research results of environmental cost management, summarizes the research ideas and methods and the structure of the thesis. The second part elaborates the related theory of low carbon economy and enterprise environmental cost management, overview of the meaning and characteristics of low-carbon economic and environmental costs management, summarizes the contents and methods of enterprise environmental cost, explore the environmental cost management in enterprises under the low carbon economy significance. The third part introduces the general situation of HL company, and the status quo of environmental cost management of HL company. The fourth part is put forward for HL company to build the environmental cost management system, including clear classification of environmental costs and improve the environmental cost accounting system, strengthen the environmental cost control. The fifth part puts forward the problems and suggestions concerning the environmental cost management of HL company in the sixth part. A summary of the whole article, and pointed out the shortcomings and the prospects for the future. This study will help HL company to pay attention to their own pollution to the environment, take to cope with social responsibility, reduce the environmental cost, the optimization of environmental cost management system applied to practical work, but also to improve the competitiveness of the company in improving the environmental problems at the same time. In addition, whether in China or western countries, low carbon economy and enterprise environment cost control is a new research field, the related research is not deep enough. Therefore, to enrich and improve the environmental cost management of China's theoretical research and analysis on the environmental cost management in enterprises from the low carbon economy in the perspective of philosophy, which has great significance.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.71

【参考文献】