基于物流量成本会计的环境成本计算与控制研究

发布时间：2019-04-30 19:09

【摘要】：人类的生活、生产活动不能脱离自然环境。随着社会、经济的迅速发展,在经历了工业现代化的高速增长,在创造了丰富的物质财富的同时,人类对自然资源的消耗在逐渐加大,污染物排放不断增多,造成了巨大的生态环境的恶化。而不断恶化的自然生态环境也反过来开始制约社会、经济的发展。为了有限的缓解经济发展和资源环境之间的矛盾,各国都在不断的进行探索。现阶段我国正面临着资源总量偏少、资源效率偏低、环境破坏严重这三大难题。而我国粗放式的传统生产模式,会对环境造成极大污染。企业作为资源配置的主体,在对资源进行开发利用的同时,也成为了污染的主要来源。在环保意识的逐渐增强的今天,企业所应承担的社会环保责任备受关注。企业想要在竞争中立足,就必须要加大对环境的重视程度、减少其对环境造成的影响。传统成本会计对各个环节的资源消耗并未进行明确的区分,产生的废弃物没有单独进行核算,而是全部计入到成本,使得企业对环境成本没有明确的意识,不利于企业有效的去改善环境问题,不适用于循环经济的发展。而物料流量成本会计作为一种新的环境管理成本会计,可以令物质流量及其成本细致化、透明化,可以明显提高企业的资源利用效率,有利于企业生产经营成本降低,污染物排放的减少,使得企业的环境成本能够得到科学的计量与控制,实现经济效益与环境管理双赢的目的。为了达到准确对环境成本进行计量与控制,减小经济发展对生态环境的破坏,发展循环经济的目的,需要引进物料流量成本会计。在对国内外研究文献进行梳理的基础上,运用环境资源流转平衡原理、物质流分析理论、环境价值理论、循环经济理论作为理论基础。结合前人的研究成果,阐述了物料流量成本会计与环境成本管理二者的关系,点明了运用物料流量成本会计对环境成本进性计量与控制的现实意义,从理论上和技术上分析了运用物料流量成本会计对环境成本进行计量与控制的必要性和可行性。通过定量与定性分析相结合的方法,建立物料流量成本会计的计量模型,通过对案例的分析,探索将物料流量成本会计应用到对环境成本的计量与控制的可能。
[Abstract]:Human life, production activities cannot be separated from the natural environment. With the rapid development of society and economy, with the rapid growth of industrial modernization and the creation of rich material wealth, human consumption of natural resources is gradually increasing, and the discharge of pollutants is increasing. Caused a huge deterioration of the ecological environment. And the deteriorating natural ecological environment in turn began to restrict the development of society and economy. In order to alleviate the contradiction between economic development and resources and environment, countries are constantly exploring. At present, China is faced with three difficult problems, such as less total resources, low efficiency and serious environmental damage. However, the traditional production mode of extensive production in China will cause great pollution to the environment. As the main body of resource allocation, enterprise has become the main source of pollution at the same time. Today, the awareness of environmental protection is gradually enhanced, enterprises should bear the social responsibility for environmental protection has attracted much attention. If enterprises want to gain a foothold in competition, they must pay more attention to the environment and reduce its impact on the environment. The traditional cost accounting does not distinguish the resource consumption of each link clearly, and the waste is not accounted separately, but all of the waste is included in the cost, which makes the enterprise have no clear awareness of the environmental cost. It is not conducive to enterprises to effectively improve the environmental problems, not suitable for the development of circular economy. As a new kind of environmental management cost accounting, material flow cost accounting can make the material flow and its cost more detailed and transparent, and can obviously improve the efficiency of resource utilization and reduce the cost of production and operation of enterprises. With the reduction of pollutant emission, the environmental cost of enterprises can be measured and controlled scientifically, and the win-win goal of economic benefit and environmental management can be realized. In order to measure and control the environmental cost accurately, reduce the damage of the economic development to the ecological environment, and develop the circular economy, it is necessary to introduce the material flow cost accounting. On the basis of combing the domestic and foreign research documents, this paper uses the balance principle of environmental resources transfer, the theory of material flow analysis, the theory of environmental value and the theory of circular economy as the theoretical basis. Combined with previous research results, this paper expounds the relationship between material flow cost accounting and environmental cost management, and points out the practical significance of the application of material flow cost accounting to environmental cost progressive measurement and control. The necessity and feasibility of using material flow cost accounting to measure and control environmental cost are analyzed theoretically and technically. Through the combination of quantitative and qualitative analysis, the measurement model of material flow cost accounting is established, and the possibility of applying material flow cost accounting to the measurement and control of environmental cost is explored through the analysis of cases.
【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】：F275.3

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