中国石化环境成本管理的案例分析

发布时间：2018-06-29 20:33

本文选题：环境成本管理 + 中国石化　；参考：《江西财经大学》2016年硕士论文

【摘要】：随着人类改造自然能力的不断提高,人类自诞生以来和环境不断的相互作用背景下,环境问题越来越严重,同时在会计领域关于环境成本管理的内容也在不断发展。环境成本是指所有对环境造成影响而发生的成本,环境管理会计中的环境成本应包括污染预防和环境管理成本、废弃物和排放物处理成本、废弃物料的购买成本和非产品性生产制造成本等。在国外,于1971年拉开了对环境污染相关会计问题研究序幕,西方各个发达国家也开始对环境成本开始进行研究,随着环境成本管理理论和应用研究的日趋活跃,发达国家在相关理论和实务操作上的研究取得了很大进展。在国内,相关学者对环境成本的介绍始于20世纪90年代初,虽然相关领域的研究落后于国外将近20年。从理论方面看,我国环境成本会计研究涉及面广,既有环境成本的界定、确认、计量和信息披露等基本理论的探讨,也有企业环境成本管理、环境投资决策、业绩评价等具体问题的应用研究,另外在研究中积极吸收国外先进理论成果,于国外的研究基础上结合我国国情提出了较多具有实际价值的理论,但是环境成本会计是一门包含内容较多有复杂的学科,我国在研究过程中还缺乏统一标准和通用的可操作标准,我国环境成本核算理论纵深发展还有待提高。从实务方面,我国现阶段的研究缺乏实际指导性,很难形成一套比较完整的理论并进行推广运用。从长远来看,环境成本会计研究必定对我国的未来产生重大的影响,而且愈加完整的配套理论必将更好的促进我国未来的自然环境向好发展。本文首先阐述了研究背景及意义,并且回顾了国际和国内学者在环境成本和国内学者在成本管理方面的相关研究,然后介绍了环境成本管理的相关概念及理论,在结合中国石油化工股份有限公司(本文简称中国石化)环境成本管理的案例,从该公司的环境预防成本管理、环境维持成本管理、环境损失成本管理方面进行相关分析。在公司环境预防成本管理方面,本文从公司的HSE管理体系,公司的绿色技术研发和公司的部门设置方面进行研究分析,认为公司健全的环境成本管理体系降低了环境预防成本,公司建立健康、安全、环保(HSE)管理体系、绿色发展的环境管理体制机制,并不断完善和改进,实现环境管理规范化、标准化,并强调环保“一票否决”制,从总体上降低了环境预防成本,使得环保取得更好的效果。在公司环境维持成本管理方面,本文深度挖掘公司的碳资产管理方法、环保信息平台建立手段和有效的“全程控制”措施,认为公司通过不断优化和搭建更加完善的环保平台实现了经济效益以及社会效益的双赢。本文从公司的三废治理措施、管道沿线生态修复手段和成本信息披露体制分析,认为公司综合运用三废治理以及减排措施,其回收收益弥补了环境损失成本。中国石化在环境成本管理方面来看是成功的,结合自身的特点和进行有效的管理并合理的优化的环境成本。本文最后从中国石化环境成本管理案例,得出了公司在环境成本管理方面的几点经验启示。首先,中国石化综合考虑整个生产工艺流程,把未来可能的环境支出进行分配并进入产品成本预算体系,提出各项可行的生产方案,“整体预防”的事前规划法是企业控制环境成本的有效途径。其次,“全程控制”的清洁生产是实现环境成本高效管理的有力支撑,清洁生产的源头是绿色工艺设计,不仅使作业过程中排放的有害物质降到最低,并且由于设计中对部分废水和固体废物进行回收再利用,客观上对自然资源的浪费减到了最低。最后,“高效治理”的生态修复是企业提高环境绩效的可靠依托。另外,综合考虑中国石化环境成本管理整体布局提出还需要注意的,第一,关注环境信息成本披露的完整性与可比性,第二,重视下属子公司的环境成本控制的有效性,希望这些经验启示对企业在环境成本管理方面有所帮助。
[Abstract]:With the continuous improvement of human ability to transform nature, the environmental problems are becoming more and more serious in the context of the continuous interaction of human beings and environment. At the same time, the content of environmental cost management in the field of accounting is also developing. The environmental cost refers to the cost of all the effects on the environment, and the ring of environmental management accounting. The cost of environment should include the cost of pollution prevention and environmental management, the cost of disposal of waste and emissions, the purchase cost of waste materials and the cost of non product production. In 1971, the prelude to the research on environmental pollution related accounting problems was opened in foreign countries, and the environmental costs began to be studied by the developed countries in the West. The theory and application of environmental cost management are becoming more and more active. The developed countries have made great progress in the research on related theories and practical operations. In China, the introduction of environmental costs began in the early 1990s, although the research in the related fields is lagging behind for nearly 20 years. In theory, the environmental cost will be in China. The research involves a wide range of aspects, including the basic theory of environmental cost definition, confirmation, measurement and information disclosure, as well as the application of the enterprise environmental cost management, environmental investment decision, performance evaluation and other specific problems. In addition, in the study, the foreign advanced theory results are actively absorbed and the foreign research is based on the national conditions of our country. There are many theories that have practical value, but environmental cost accounting is a subject with more complex content. In the process of research, our country still lacks unified standard and universal standard of operation. The development of the theory of environmental cost accounting in our country is still to be improved in depth. In the long run, the study of environmental cost accounting must have a great influence on the future of our country, and the more complete matching theory will better promote the future natural environment of our country to be better. In view of the international and domestic scholars' related research on environmental cost and domestic scholars' cost management, the relevant concepts and theories of environmental cost management are introduced, and the environmental cost management of the China Petroleum Chemical Co (this article is referred to as Sinopec), the environmental cost management and environment of the company. Maintenance cost management, environmental loss cost management related analysis. In the company's environmental prevention cost management, this article from the company's HSE management system, the company's green technology research and development and the company's department set up the research and analysis, the company's sound environmental cost management system reduces environmental prevention costs, the company Establish health, safety, environmental protection (HSE) management system, green development environmental management system and mechanism, and continue to improve and improve the environmental management standardization, standardization, and emphasis on environmental "one vote veto" system, from the overall reduction of environmental prevention costs, making the environmental protection better results. In the management of the company environment maintenance cost management, This article deeply excavated the company's carbon asset management method, the establishment means of environmental protection information platform and the effective "whole process control" measures, and thought the company realized the win-win of economic benefit and social benefit through continuous optimization and construction of more perfect environmental protection platform. This article from the company's three wastes treatment measures and the ecological restoration means along the pipeline. And the cost information disclosure system analysis, that the company comprehensively uses three waste management and emission reduction measures, its recovery benefits make up for the cost of environmental loss. Sinopec is successful in terms of environmental cost management, combining its own characteristics and effective management and reasonable optimization of the environmental cost. Finally, the article from the Sinopec ring In the case of the environment cost management, we get some experience inspiration for the company's environmental cost management. First, the Sinopec comprehensively considers the whole production process, distributes the possible future environmental expenditure and enters the product cost budget system, and puts forward various feasible production schemes. The pre planning method of "overall prevention" is the enterprise. Secondly, the clean production of "whole process control" is a powerful support for the efficient management of environmental costs. The source of the clean production is the green process design, which not only reduces the harmful substances discharged in the operation process to the lowest level, but also reuses some of the waste water and solid waste in the design. Objectively, the waste of natural resources has been reduced to a minimum. Finally, the ecological restoration of "efficient governance" is a reliable support for the enterprise to improve the environmental performance. In addition, the comprehensive consideration of the overall layout of the Sinopec environmental cost management should be paid attention to. First, the integrity and comparability of the environmental information disclosure is concerned, second, attached to the subordinates. The effectiveness of environmental cost control of subsidiaries is expected to help enterprises in environmental cost management.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.72;F406.7

【相似文献】