煤电化企业环境成本管理研究

发布时间：2018-02-11 17:57

本文关键词： 煤电化企业环境成本管理全过程管理作业成本法　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,企业盲目的追求经济利益的不断增长,而忽视了其生产经营过程对生态环境产生的污染和破坏。由于环保意识的不断提高,人们越来越重视环境问题,对于环境污染较为严重的煤电化企业而言,非常有必要对其进行环境成本管理研究。这将有利于煤电化企业降低环境总成本,提高企业的经济效益,同时还可以提升企业的绿色形象,全面提高企业在市场中的竞争力,确保企业实现持续健康的发展。本研究立足于微观企业内部管理,运用“提出问题一分析问题一解决问题一典型案例”的研究思路,在对国内外已有研究成果的归纳总结的基础上,分析研究了煤电化企业的环境成本管理。阐述了有关环境成本管理的基本理论,分析煤电化企业环境成本的概念、特点、目标及特征,结合资源价值理论、可持续发展理论以及外部性理论这三个相关理论的基础上,为煤电化企业的环境成本管理提供理论基础。在奠定了理论基础后,通过对煤电化企业环境成本管理的现状进行分析,发现煤电化企业环境成本管理存在的问题,针对问题分别从政府和企业两个层面进行原因分析。在对问题和原因分析的基础上,在遵循总环境成本最优原则、预防控制原则和全过程控制原则三个指导原则的前提下,通过构建企业环境成本控制体系和加强企业环境成本全过程管理两个方面,对煤电化企业环境成本管理提出相应的对策建议。本研究在理论分析和案例研究相结合的基础上,对煤电化企业环境成本管理进行行业性的一般分析。采用从一般分析到具体案例分析的研究方法,针对大唐哈尔滨第一热电厂这一典型企业,引入作业成本法进行环境成本管理的案例应川研究。通过深入地研究了煤电化企业环境成本管理,最终使煤电化企业实现环境成本、经济效益和环境效益之间的协调发展。
[Abstract]:In recent years, enterprises have blindly pursued the increasing economic benefits, while ignoring the pollution and damage to the ecological environment caused by their production and operation. Because of the increasing awareness of environmental protection, people pay more and more attention to the environmental problems. It is very necessary to study the environmental cost management for coal and electricity enterprises with serious environmental pollution, which will be helpful to reduce the total environmental cost and improve the economic benefits of the enterprises. At the same time, it can improve the green image of enterprises, improve the competitiveness of enterprises in the market, and ensure the sustainable and healthy development of enterprises. This study is based on the internal management of micro-enterprises, using the research idea of "putting forward problem-analysis problem-solving problem-one typical case", on the basis of summing up the existing research results at home and abroad. This paper analyzes and studies the environmental cost management of coal electric power enterprises, expounds the basic theory of environmental cost management, analyzes the concept, characteristics, objectives and characteristics of environmental cost of coal electrified enterprises, and combines with the theory of resource value. On the basis of three related theories, sustainable development theory and externality theory, it provides a theoretical basis for environmental cost management of coal electric power enterprises. By analyzing the current situation of environmental cost management in coal electrification enterprises, the problems in environmental cost management of coal electrified enterprises are found. On the basis of the analysis of the problem and the reason, the paper follows the three guiding principles: the optimal principle of total environmental cost, the principle of prevention control and the principle of whole process control, and the following three guiding principles: the following three guiding principles: the principle of overall environmental cost, the principle of prevention and control, and the principle of whole process control. Based on the construction of enterprise environmental cost control system and the strengthening of the whole process management of enterprise environmental cost, the corresponding countermeasures and suggestions are put forward for the environmental cost management of coal-fired enterprises. Based on the combination of theoretical analysis and case study, this paper makes a general analysis on the environmental cost management of coal electrified enterprises, and adopts the research methods from general analysis to specific case analysis. Aiming at the typical enterprise of Harbin No. 1 Thermal Power Plant in Datang, the case study of environmental cost management based on Activity-Based costing (ABC) was carried out. The environmental cost management of coal-electric power plant was deeply studied, and finally the environmental cost of coal-electric enterprise was realized. Coordinated development between economic and environmental benefits.
【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】：F426.21;F426.61;F406.72

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