关于我国企业环境成本管理的研究

发布时间：2018-04-20 15:32

本文选题：环境成本 + 环境成本管理　；参考：《吉林财经大学》2013年硕士论文

【摘要】：进入21世纪以来，随着经济的发展，工业技术的进步，人类在生产活动中向自然界排放废物垃圾等污染物的现象愈演愈烈。企业作为推动经济社会发展的重要个体,同时也是主要的污染制造者,有责任和义务对其在生产经营活动过程中排放的环境污染和过度消耗的资源等承担责任，建立健全自身环境管理体系,实施有效的环境成本管理。虽然，近几年关于加强企业环境成本管理以及解决相关问题的呼声日渐强烈，实务界与理论界对此的重视程度与日俱增，国内外关于环境成本管理方面的研究很多，但就国内企业而言，我们始终没有建立一个统一的环境成本管理模式及健全的管理体系，为企业指明环境成本管理建设工作的理论性方向。因此，目前环境成本管理理论与实务的研究是摆在我们面前急待解决的课题，，这也是本文研究的根本目的所在。本文在环境成本管理的理论研究的基础上，深入剖析了我国企业环境成本管理的现状及存在的问题，通过吸收和借鉴企业环境成本管理的国际经验，对如何完善我国企业环境成本管理提出了相应对策，希望有助于企业加强环境成本管理，建立统一的环境成本管理模式，健全环境成本管理体系，为企业实施环境成本管理开辟一条新途径。
[Abstract]:Since the beginning of the 21st century, with the development of economy and the progress of industrial technology, the phenomenon of waste waste and other pollutants discharged into nature by human beings has become more and more serious. As an important individual in promoting economic and social development, enterprises are also major polluters. They have the responsibility and obligation to take responsibility for the environmental pollution and excessive consumption of resources they discharge during the production and operation process. Establish and improve its own environmental management system and implement effective environmental cost management. Although, in recent years, the voice of strengthening enterprise environmental cost management and solving related problems has become increasingly strong, the practical and theoretical circles pay more and more attention to it, and there are a lot of research on environmental cost management at home and abroad. However, as far as domestic enterprises are concerned, we have never established a unified environmental cost management model and a sound management system, pointing out the theoretical direction of environmental cost management for enterprises. Therefore, the current research of environmental cost management theory and practice is an urgent problem to be solved in front of us, which is the fundamental purpose of this paper. Based on the theoretical research of environmental cost management, this paper deeply analyzes the present situation and existing problems of environmental cost management in Chinese enterprises, and draws on the international experience of environmental cost management of enterprises. This paper puts forward the corresponding countermeasures on how to perfect the environmental cost management of our country's enterprises, hoping that it will help enterprises to strengthen the environmental cost management, establish a unified environmental cost management mode, and perfect the environmental cost management system. Open up a new way for enterprises to implement environmental cost management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

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