我国钢铁企业环境成本核算体系研究
发布时间：2018-08-02 11:03
【摘要】：随着国民经济持续快速发展，钢铁企业也有了一定程度的发展。然而，，与钢铁企业发展相伴随的是一系列严重的环境问题，钢铁企业生产过程中消耗大量能源资源的同时，也对环境造成了严重的影响。在落实科学发展观、建设和谐社会的大背景下，钢铁生产企业可持续发展的一个着眼点就是努力维护利于企业发展的良好自然环境与社会环境，显然需要环境会计的支持。环境会计的核心问题是环境成本的核算，其对企业成本节约和经济效益的提高具有重要意义。如果环境成本核算问题的研究能够有所突破，必将给环境会计的发展注入无限生机与活力，并促使钢铁企业积极承担社会责任，主动履行环保义务，最终实现企业经济效益与社会环境效益的统一。 本文从微观企业内部管理角度出发，在研究分析国内外研究成果的基础上，对钢铁企业环境成本核算与报告进行研究。首先，介绍研究背景、在研究分析国内外关于环境成本研究成果的基础上，介绍本文的研究目的、意义以及研究方法。其次，科学界定企业环境成本的相关概念，研究总结环境成本核算的基础理论以及内部化的影响，为环境成本核算与报告提供理论基础。进而分析现行成本核算模式对钢铁企业环境成本处理存在的局限性，明确了企业建立新的环境成本核算体系的必要性。建立钢铁企业环境成本核算的体系，确定了环境成本确认标准，并且根据内部环境成本和外部环境成本的不同特点提出了相应计量方法，采用基于生命周期的作业成本法对环境成本进行归集与分配。把非独立环境成本报告与独立环境成本报告相融合，规范环境成本报告，并以宝钢为例，验证环境成本核算与报告的可行性。最后总结我国目前在环境成本核算上存在的问题和障碍，借鉴国外企业在环境成本核算研究方面的经验，提出相关的建议和措施来保障环境成本核算体系在钢铁企业的顺利建立和应用。
[Abstract]:With the sustained and rapid development of the national economy, iron and steel enterprises also have a certain degree of development. However, the development of iron and steel enterprises is accompanied by a series of serious environmental problems. The production process of iron and steel enterprises consumes a lot of energy resources, but also has a serious impact on the environment. Under the background of carrying out the scientific development view and building a harmonious society, one of the focus of the sustainable development of iron and steel production enterprises is to maintain a good natural and social environment conducive to the development of the enterprise, which obviously needs the support of environmental accounting. The core problem of environmental accounting is the accounting of environmental cost, which is of great significance to the cost saving and the improvement of economic benefits of enterprises. If there is a breakthrough in the study of environmental cost accounting, it will surely inject infinite vitality and vitality into the development of environmental accounting, and promote the iron and steel enterprises to take on social responsibility and actively fulfill their environmental protection obligations. Finally, realize the unity of economic benefit and social environmental benefit. From the point of view of internal management of micro enterprises, this paper studies the environmental cost accounting and report of iron and steel enterprises on the basis of research results at home and abroad. Firstly, the research background is introduced, and the purpose, significance and research method of this paper are introduced on the basis of analyzing the research results of environmental cost at home and abroad. Secondly, it defines the related concepts of enterprise environmental cost scientifically, studies and summarizes the basic theory of environmental cost accounting and the influence of internalization, and provides the theoretical basis for environmental cost accounting and reporting. Then it analyzes the limitations of the current cost accounting model to the environmental cost treatment of iron and steel enterprises, and clarifies the necessity of establishing a new environmental cost accounting system. The system of environmental cost accounting in iron and steel enterprises is established, the standard of environmental cost confirmation is determined, and the corresponding measurement methods are put forward according to the different characteristics of internal environmental cost and external environmental cost. Life-cycle based Activity-based costing (ABC) is used to gather and distribute environmental costs. The non-independent environmental cost report is combined with the independent environmental cost report, and the environmental cost report is standardized. Taking Baosteel as an example, the feasibility of environmental cost accounting and reporting is verified. Finally, it summarizes the existing problems and obstacles in environmental cost accounting in our country, and draws lessons from the experience of foreign enterprises in the research of environmental cost accounting. Some suggestions and measures are put forward to ensure the smooth establishment and application of environmental cost accounting system in iron and steel enterprises.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F406.7
本文编号：2159220
[Abstract]:With the sustained and rapid development of the national economy, iron and steel enterprises also have a certain degree of development. However, the development of iron and steel enterprises is accompanied by a series of serious environmental problems. The production process of iron and steel enterprises consumes a lot of energy resources, but also has a serious impact on the environment. Under the background of carrying out the scientific development view and building a harmonious society, one of the focus of the sustainable development of iron and steel production enterprises is to maintain a good natural and social environment conducive to the development of the enterprise, which obviously needs the support of environmental accounting. The core problem of environmental accounting is the accounting of environmental cost, which is of great significance to the cost saving and the improvement of economic benefits of enterprises. If there is a breakthrough in the study of environmental cost accounting, it will surely inject infinite vitality and vitality into the development of environmental accounting, and promote the iron and steel enterprises to take on social responsibility and actively fulfill their environmental protection obligations. Finally, realize the unity of economic benefit and social environmental benefit. From the point of view of internal management of micro enterprises, this paper studies the environmental cost accounting and report of iron and steel enterprises on the basis of research results at home and abroad. Firstly, the research background is introduced, and the purpose, significance and research method of this paper are introduced on the basis of analyzing the research results of environmental cost at home and abroad. Secondly, it defines the related concepts of enterprise environmental cost scientifically, studies and summarizes the basic theory of environmental cost accounting and the influence of internalization, and provides the theoretical basis for environmental cost accounting and reporting. Then it analyzes the limitations of the current cost accounting model to the environmental cost treatment of iron and steel enterprises, and clarifies the necessity of establishing a new environmental cost accounting system. The system of environmental cost accounting in iron and steel enterprises is established, the standard of environmental cost confirmation is determined, and the corresponding measurement methods are put forward according to the different characteristics of internal environmental cost and external environmental cost. Life-cycle based Activity-based costing (ABC) is used to gather and distribute environmental costs. The non-independent environmental cost report is combined with the independent environmental cost report, and the environmental cost report is standardized. Taking Baosteel as an example, the feasibility of environmental cost accounting and reporting is verified. Finally, it summarizes the existing problems and obstacles in environmental cost accounting in our country, and draws lessons from the experience of foreign enterprises in the research of environmental cost accounting. Some suggestions and measures are put forward to ensure the smooth establishment and application of environmental cost accounting system in iron and steel enterprises.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F406.7
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本文编号：2159220
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