低碳经济视角下的企业环境成本管理研究

发布时间：2018-08-13 18:57

【摘要】：人类步入生态文明以来,三次工业革命促使经济不断增长,而经济的过度增长给全球生态环境带来了困扰,例如自然资源过度索取、稀有物种灭绝、淡水资源缺乏、全球温室效应等问题,其中,全球温室效应已成为要优先解决的重要问题。政府相关环保准则的出台,促使企业的环境核算支出在不断增长,环境恢复工程日益浩大,这就需要各国政府在环境保护中能有一致的意见,才能更好地促进全球生态环境的良性发展。要实现人与自然和谐共生,就应始终坚持可持续发展观且还应将粗放型的经济不断向低碳经济转变。低碳经济是一种绿色发展方式,是实现生态环境可能持续发展的一种经济模式。本文是在医药企业的背景下,将企业的低碳经济与环境成本管理二者相统一,为环境成本管理的预测、核算、控制等研究提供了新思路。本文首先将各学者对低碳经济和环境成本管理的研究成果进行归纳,然后根据各学者的观点给出低碳经济及环境成本管理相关定义;接着再以低碳经济理论和环境成本管理理论为研究基础,以低碳经济为视角构建了企业环境成本管理框架体系。企业环境成本管理框架体系包括环境成本管理的目标、原则、方法、内容等。企业环境成本管理目标是指企业在投入各种环境成本时,以较少地投入达到环境效益最大化;环境成本管理的原则包括竞争战略指导原则、目标性原则、协调性原则、战略性原则;环境成本管理的方法涵盖事后处理法、事前计划法、事中控制法;环境成本管理的内容,也是本文重点研究的方向,其主要有环境成本管理预测、核算、控制、披露、评价等。最后基于构建的体系对L医药企业进行分析,选取部分环境成本管理业务对L医药企业进行核算并结合改进后的资产负债表、利润表、现金流量表披露了环境收支,分析了L医药企业在环境成本管理中存在的问题并提出相关对策。本文是在低碳经济的视角下,并与我国企业环境成本管理的一些现状相结合,运用经济学、管理学、社会学、会计学等学科的相关理论以及研究方法,对我国医药企业的环境成本管理预测、核算、控制、披露、评价进行了一些探索。企业环境成本管理在国内外的一些理论中占据前排,但在现实操作上仍经验不足,特别是从低碳经济的视角去研究企业环境成本的管理问题至今鲜少有人讨论。因此,本文的研究将对我国企业的低碳发展具有一定的价值。
[Abstract]:Since mankind entered the ecological civilization, the three industrial revolutions have led to the continuous growth of the economy, and the excessive growth of the economy has troubled the global ecological environment, such as over-exploitation of natural resources, extinction of rare species, lack of fresh water resources, Global Greenhouse Effect and other issues, among which, global Greenhouse Effect has become a priority to solve important issues. The promulgation of the relevant environmental protection standards of the government has prompted enterprises to spend more and more on environmental accounting, and environmental restoration projects are becoming more and more large. This requires governments of all countries to have a unanimous view on environmental protection. In order to better promote the healthy development of the global ecological environment. In order to realize the harmonious symbiosis between man and nature, we should always adhere to the concept of sustainable development and transform the extensive economy to the low-carbon economy. Low-carbon economy is a green development mode and an economic model to realize the sustainable development of ecological environment. Under the background of pharmaceutical enterprises, this paper unifies the low-carbon economy and environmental cost management of enterprises, and provides a new idea for the research of environmental cost management, such as prediction, accounting, control and so on. In this paper, the research results of low-carbon economy and environmental cost management are summarized, and then the definitions of low-carbon economy and environmental cost management are given according to the viewpoints of the scholars. Then, based on the theory of low carbon economy and environmental cost management, the enterprise environmental cost management framework system is constructed from the perspective of low carbon economy. Enterprise environmental cost management framework system includes environmental cost management objectives, principles, methods, content and so on. The objective of enterprise environmental cost management is to maximize the environmental benefit with less investment when the enterprise invests various environmental costs. The principles of environmental cost management include the guiding principle of competition strategy, the principle of goal, the principle of coordination. The methods of environmental cost management include ex post treatment method, prior planning method, control method; the content of environmental cost management is also the direction of this paper, which mainly includes forecasting, accounting and control of environmental cost management. Disclosure, evaluation, etc. Finally, based on the established system to analyze L pharmaceutical enterprises, selected part of environmental cost management business accounting for L pharmaceutical enterprises and combined with the improved balance sheet, income statement, cash flow statement to disclose the environmental income and expenditure. The problems existing in environmental cost management of L pharmaceutical enterprises are analyzed and the relevant countermeasures are put forward. This article is in the low carbon economy angle of view, and with our country enterprise environment cost management present situation unifies, uses the economics, the management science, the sociology, the accounting and so on discipline correlation theory and the research method, This paper probes into the prediction, accounting, control, disclosure and evaluation of environmental cost management in Chinese pharmaceutical enterprises. Enterprise environmental cost management occupies the front row in some theories at home and abroad, but it is still inexperienced in practical operation. Especially, it is seldom discussed to study the management of enterprise environmental cost from the perspective of low carbon economy. Therefore, the research of this paper will have certain value to the low-carbon development of Chinese enterprises.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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