浙江省制造型企业环境成本控制分析

发布时间：2018-05-10 08:33

本文选题：制造型企业 + 环境成本控制　；参考：《江西理工大学》2014年硕士论文

【摘要】：浙江省是制造业大省，制造业已成为该省经济的支柱，也是其经济增长的重要驱动力。从宏观来看，这些年来浙江制造业取得了很大的发展，整体实力明显增强，结构有所改善，市场竞争力进一步增强，但其发展仍主要依赖于要素的投入，经济效率普遍还不高。虽然制造业的发展带来了浙江省经济的高增长，但同时我们必须看到给资源与环境带来了巨大的压力，将制约浙江制造业的可持续发展；从微观来看，在激烈的市场竞争条件下，浙江制造型企业通常从自身利益出发，环境保护普遍仅仅满足政府政策的最低要求，导致大量环境污染由社会“买单”。但随着环境问题的日益突出和环保诉求的增加，那种把环保责任转嫁给社会的局面将不存在。因此浙江制造型企业主动进行环境成本控制将变得尤为重要，企业越尽早进行环境成本控制，就越能满足各方面的要求，规避日益增加的环境成本，获取竞争优势、提高经济效益。本文根据企业环境成本控制的相关理论，首先分析了浙江制造型企业的特点及面临的环境问题，并对浙江制造型企业环境成本的特征、分类及影响因素进行探讨，利用价值链理论对浙江制造型企业环境成本构成进行分析；其次通过对浙江制造型企业环境成本控制现状、必要性及目标分析，得出建立有效控制模式的迫切性，，将价值链理论引入浙江制造型企业环境成本控制中，构建了价值链视角环境成本控制模式图，把环境成本控制的重点放在根据内外价值链分解的各个关键价值活动中，针对分解的几个重要活动实施控制方法；最后联系具体案例，试图找到一种有效的途径促使制造型企业主动参与到控制活动中，成为环境控制的主体，为环境成本控制提供合理框架。
[Abstract]:The manufacturing industry has become the mainstay of the province's economy and an important driving force for its economic growth. From the macro point of view, Zhejiang manufacturing industry has made great progress in recent years, the overall strength has been obviously enhanced, the structure has been improved, and the market competitiveness has been further enhanced. However, its development is still mainly dependent on the input of key elements, and the economic efficiency is generally not high. Although the development of manufacturing industry has brought about high economic growth in Zhejiang Province, at the same time, we must see that it brings enormous pressure to resources and environment, which will restrict the sustainable development of manufacturing industry in Zhejiang Province. Under the condition of fierce market competition, Zhejiang manufacturing enterprises usually set out from their own interests, environmental protection generally only meets the minimum requirements of government policies, resulting in a large number of environmental pollution by the society "pay". However, with the increasingly prominent environmental problems and the increasing demands of environmental protection, the situation of transferring environmental responsibility to society will not exist. Therefore, it will be particularly important for Zhejiang manufacturing enterprises to take the initiative in environmental cost control. The sooner the enterprise carries out environmental cost control, the more it can meet the requirements of all aspects, avoid the increasing environmental cost and gain the competitive advantage. Improve economic efficiency. Based on the theory of environmental cost control, this paper first analyzes the characteristics and environmental problems of manufacturing enterprises in Zhejiang Province, and discusses the characteristics, classification and influencing factors of environmental costs of manufacturing enterprises in Zhejiang Province. By using the value chain theory to analyze the environmental cost composition of manufacturing enterprises in Zhejiang Province, secondly, by analyzing the current situation, necessity and goal of environmental cost control of manufacturing enterprises in Zhejiang Province, the urgency of establishing an effective control model is obtained. This paper introduces the value chain theory into the environmental cost control of manufacturing enterprises in Zhejiang Province, constructs the model diagram of environmental cost control from the value chain perspective, and focuses on the key value activities decomposed according to the internal and external value chain. In view of several important activities that decompose, control methods are implemented. Finally, connecting with specific cases, the author tries to find an effective way to urge manufacturing enterprises to participate actively in the control activities and become the main body of environmental control. Provide a reasonable framework for environmental cost control.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F406.7

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