汽车涂装环境成本研究
发布时间：2019-01-07 17:17
【摘要】：近年来,中国汽车工业发展迅速,2005年,中国汽车产销双双突破570万辆,继续保持快速增长,汽车工业已经成为推动我国工业增长的主要力量,成为国民经济一大支柱。但是,世界汽车工业百余年发展的历史表明,汽车工业作为一个高污染的行业,它在促进世界经济发展,改善人类生活方式的同时,也带来了严重的环境问题,给人类环境造成了巨大损害。因此,中国汽车工业的发展,如何坚持可持续发展战略,实现汽车工业与环境资源保护协调发展,将直接关系到我国构建和谐社会总体发展目标的实现。汽车涂装作为汽车制造过程的四大工艺之一,其工艺过程大量涉及资源、能源的使用及向环境的污染排放,是汽车制造过程中与生态环境关系较为密切的制造环节。基于此,本论文选取汽车涂装作为具体研究对象,以环境经济学和现有环境成本理论作为理论指导和参考,结合现代管理学和经济学的思想和方法,在社会经济可持续发展的前提下,以追求企业环境效益、经济效益的平衡与协调为目标,从分析汽车涂装的环境成本特性入手,重点对汽车涂装环境成本分类分析、环境成本会计核算、环境成本评价和决策建模、环境成本控制、环境成本持续改进等内容进行深入研究。主要分为六个部分。 第一,回顾了环境问题产生与发展的历史,分析了相关环境学科对环境成本理论研究的现状,在此基础上提出了汽车涂装环境成本研究的目的、内容与思路框架。 第二,阐述了汽车涂装对生态环境的影响,对汽车涂装产品生命周期各阶段的生念环境问题进行了详细分析,在此基础上提出了解决汽车涂装环境问题的框架思路。接着展开对汽车涂装环境成本的理论分析,探讨了汽车涂装环境成本的属性及变化规律、涂装环境成本的分类原则和分类方法,并在此基础上对汽车涂装环境成本进行了实际分类。 第三,在对国内外关于环境成本核算理论研究与实务应用现状进行系统分析的基础上,对汽车涂装环境成本核算的理论基础、划界和对象确定、内容划分进行了详细的探讨,并在此基础上提出了汽车涂装环境成本核算的方法和流程。
[Abstract]:In recent years, China's automobile industry has developed rapidly. In 2005, the production and sales of both cars in China broke through 5.7 million vehicles and continued to maintain a rapid growth. The automobile industry has become the main force to promote the industrial growth of our country and become a pillar of the national economy. However, the history of more than 100 years of development of the world automobile industry shows that the automobile industry, as a highly polluting industry, not only promotes the development of the world economy and improves the way of human life, but also brings serious environmental problems. Great damage has been done to the human environment. Therefore, the development of China's automobile industry, how to adhere to the strategy of sustainable development, to achieve the coordinated development of automobile industry and environmental protection will be directly related to the realization of the overall development goal of building a harmonious society in China. As one of the four major processes in the automobile manufacturing process, automotive coating process involves a large number of resources, energy use and environmental pollution emissions, which is a manufacturing link which is closely related to the ecological environment in the automobile manufacturing process. Based on this, this paper selects automobile painting as the specific research object, taking the environmental economics and the existing environmental cost theory as the theoretical guidance and reference, combined with the modern management and economics ideas and methods. Under the premise of the sustainable development of social economy, aiming at pursuing the balance and coordination of the environmental benefit and economic benefit of the enterprise, the paper starts with the analysis of the environmental cost characteristics of the automobile painting, and focuses on the classification and analysis of the environmental cost of the automobile painting. Environmental cost accounting, environmental cost evaluation and decision-making modeling, environmental cost control, environmental cost continuous improvement, etc. It is divided into six parts. Firstly, the history of the emergence and development of environmental problems is reviewed, and the current situation of environmental cost theory research in related environmental disciplines is analyzed. On this basis, the purpose, content and framework of environmental cost research for automotive painting are put forward. Secondly, the influence of automobile painting on ecological environment is expounded, and the environmental problems in different stages of life cycle of automotive coating products are analyzed in detail. On this basis, the frame of thought to solve the environmental problems of automobile painting is put forward. Then, the paper analyzes the environmental cost of automobile painting, discusses the attribute and change law of environmental cost of automobile painting, the classification principle and method of environmental cost of painting. On this basis, the environmental cost of automobile painting is classified. Thirdly, on the basis of systematic analysis of the current situation of environmental cost accounting theory and practice at home and abroad, the theoretical basis, demarcation, object determination and content division of environmental cost accounting for automotive painting are discussed in detail. On the basis of this, the method and flow of environmental cost accounting for automobile painting are put forward.
【学位授予单位】：同济大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：X196
本文编号：2403923
[Abstract]:In recent years, China's automobile industry has developed rapidly. In 2005, the production and sales of both cars in China broke through 5.7 million vehicles and continued to maintain a rapid growth. The automobile industry has become the main force to promote the industrial growth of our country and become a pillar of the national economy. However, the history of more than 100 years of development of the world automobile industry shows that the automobile industry, as a highly polluting industry, not only promotes the development of the world economy and improves the way of human life, but also brings serious environmental problems. Great damage has been done to the human environment. Therefore, the development of China's automobile industry, how to adhere to the strategy of sustainable development, to achieve the coordinated development of automobile industry and environmental protection will be directly related to the realization of the overall development goal of building a harmonious society in China. As one of the four major processes in the automobile manufacturing process, automotive coating process involves a large number of resources, energy use and environmental pollution emissions, which is a manufacturing link which is closely related to the ecological environment in the automobile manufacturing process. Based on this, this paper selects automobile painting as the specific research object, taking the environmental economics and the existing environmental cost theory as the theoretical guidance and reference, combined with the modern management and economics ideas and methods. Under the premise of the sustainable development of social economy, aiming at pursuing the balance and coordination of the environmental benefit and economic benefit of the enterprise, the paper starts with the analysis of the environmental cost characteristics of the automobile painting, and focuses on the classification and analysis of the environmental cost of the automobile painting. Environmental cost accounting, environmental cost evaluation and decision-making modeling, environmental cost control, environmental cost continuous improvement, etc. It is divided into six parts. Firstly, the history of the emergence and development of environmental problems is reviewed, and the current situation of environmental cost theory research in related environmental disciplines is analyzed. On this basis, the purpose, content and framework of environmental cost research for automotive painting are put forward. Secondly, the influence of automobile painting on ecological environment is expounded, and the environmental problems in different stages of life cycle of automotive coating products are analyzed in detail. On this basis, the frame of thought to solve the environmental problems of automobile painting is put forward. Then, the paper analyzes the environmental cost of automobile painting, discusses the attribute and change law of environmental cost of automobile painting, the classification principle and method of environmental cost of painting. On this basis, the environmental cost of automobile painting is classified. Thirdly, on the basis of systematic analysis of the current situation of environmental cost accounting theory and practice at home and abroad, the theoretical basis, demarcation, object determination and content division of environmental cost accounting for automotive painting are discussed in detail. On the basis of this, the method and flow of environmental cost accounting for automobile painting are put forward.
【学位授予单位】：同济大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：X196
【引证文献】
相关博士学位论文 前2条
1 鞠秋云;基于低碳经济视角的企业环境成本会计核算研究[D];东北财经大学;2011年
2 周敏李;集群式供应链成本核算与控制模型研究[D];南京理工大学;2011年
，本文编号：2403923
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