基于产品生命周期的环境成本核算研究

发布时间：2018-06-01 09:36

本文选题：产品生命周期 + 环境成本　；参考：《中南林业科技大学》2016年硕士论文

【摘要】：随着社会的进步、经济的发展,环境问题也随之而来。国家对环境的重视,大量学者对环境会计的研究,使得越来越多的人关注环境成本。企业开始关注自身的发展与生态环境之间的平衡关系,在其社会责任报告中对自身发生的与环境有关的信息予以披露,但多以文字信息出现。与此同时,国家对企业使用的环保设备的情况在税法上给予相应的减免。由于我国对环境成本的相关会计准则尚未出台,大多数企业对环境成本的核算也只是摸着石头过河,企业发生的环境成本大多都隐藏在管理费用中,多以企业发生的绿化费、排污费和环保费等形式出现。在某种程度上降低了产品的成本,为出口企业对其遭到反倾销埋下了隐患。此外,企业只对生产制造环节发生的环境成本予以关注,并没有对其产品的整个生命周期发生的环境成本纳入核算的范围。本文基于产品生命周期视角对环境成本的核算进行研究,不仅能够完整地了解其发生的环境成本的情况,在一定程度上可以避免先污染后治理的现象发生；而且对出口企业增加其产品成本,提高其在反倾销应诉中的胜诉率也有一定的作用。本文首先阐明选题背景、研究意义及研究目的,据以对研究内容和论文的框架进行确定,并查阅国内外相关文献分析环境成本核算的研究现状,随后为后文的写作做相应的理论铺垫,介绍环境成本定义、分类及产品生命周期理论。在有了相应的理论基础后,便开始了本文核心部分的写作,即对企业环境成本核算进行研究。本文将产品的生命周期分为五个部分,即产品的研发设计阶段、生产制造阶段、销售阶段、使用阶段和报废阶段,按照各个生命环节发生的环境成本做出相应的确认、计量和披露的内容,并将生产阶段中原材料的采购环节发生的环境成本纳入到核算的范围。在披露形式上,对不同的方式进行分析,得出采用单独的环境成本报告的方式最为合适,并认为以货币形式进行披露的同时加上非货币信息的形式更能全面的反映出环境成本信息。最后,以湖南荣鹏环保科技有限公司的18万吨废渣冶炼项目为实例来验证本文对环境成本确认、计量和报告的可行性并得出本文结论。
[Abstract]:With the progress of society and the development of economy, environmental problems also follow. More and more people pay attention to the environmental cost because of the attention of the country to the environment and the study of the environmental accounting by a large number of scholars. Enterprises begin to pay attention to the balance between their own development and ecological environment, and disclose the environmental information in their social responsibility reports, but most of them appear as text information. At the same time, the state on the use of environmental protection equipment enterprises to give corresponding tax relief. As the relevant accounting standards for environmental costs have not yet been issued in our country, most enterprises only cross the river in accounting for environmental costs. Most of the environmental costs incurred by enterprises are hidden in management expenses, mostly due to the greening costs incurred by enterprises. Sewage charges and environmental fees and other forms appear. To some extent, reduce the cost of products, for export companies to face anti-dumping hidden dangers. In addition, the enterprise only pays attention to the environmental cost of the production and manufacturing link, and does not bring the environmental cost of the whole life cycle of its product into the scope of accounting. Based on the view of product life cycle, this paper studies the accounting of environmental cost, which can not only completely understand the situation of environmental cost, but also avoid the phenomenon of pollution before treatment to a certain extent. Moreover, it also plays an important role in increasing the cost of products and increasing the rate of success of export enterprises in antidumping cases. Firstly, this paper clarifies the background, significance and purpose of the research, determines the research content and the framework of the thesis, and looks up the current situation of the research on the environmental cost accounting in the relevant literature at home and abroad. Then, it introduces the definition, classification and product life cycle theory of environmental cost. After having the corresponding theory foundation, began the writing of the core part of this article, namely carries on the research to the enterprise environment cost accounting. In this paper, the product life cycle is divided into five parts, namely, the stage of product development and design, the stage of production and manufacture, the stage of sale, the stage of use and the stage of scrapping, and the corresponding confirmation is made according to the environmental cost of each life link. Measurement and disclosure of the content, and the production of raw materials in the procurement process of the environmental costs to be included in the accounting scope. In terms of the form of disclosure, different approaches are analysed and it is concluded that a separate approach to environmental cost reporting is most appropriate, It is considered that the disclosure in monetary form and the non-monetary information can reflect the environmental cost information more comprehensively. Finally, taking 180000 tons of waste slag smelting project of Hunan Rongpeng Environmental Protection Technology Co., Ltd as an example, the feasibility of this paper to confirm, measure and report on environmental cost is verified and the conclusion of this paper is drawn.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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