基于清洁生产下的QS造纸企业环境成本控制问题研究

发布时间：2018-06-20 02:54

本文选题：环境成本控制 + 清洁生产　；参考：《天津商业大学》2014年硕士论文

【摘要】：随着技术进步和经济的发展，，资源环境状况日益恶化，资源环境合理开发利用、树立可持续的发展观为中心内容的现代人类文明建设，在全球性社会、经济及环境新秩序的建设过程中逐渐被重视。在传统企业看来，环境成本根本不足为道，因此总是被忽略，由此导致企业很难对总成本做好把握。将成本的计算逐步延伸到环境领域，并在这过程中尽最大努力发挥出管理会计应有的作用，就理所当然的成了研究的重点内容。环境成本控制的出现，不仅扩大了成本控制领域，同时实现了企业经营模式的转变，由当初单纯追求物质利益最大化转变为以环保为前提的可持续发展模式。此文以国内环境成本控制的现实情况为依据，进行探索和研究，并以QS造纸企业为研究对象，将理论研究、案例分析进行有机地结合，从而对QS造纸企业在环境成本控制框架和实际选择两个方面作出探讨。文中对环境成本的概念及其相应内容进行了全新的界定，区别于以往的研究，本论文把企业活动可能对个人或人类造成不良影响的外部环境成本包括到环境成本的概念中来，扩大了环境成本的内涵和外延。此种成本，通常来说，是指企业生产经营过程中带来的一系列环境污染，它严重威胁着人类的健康，财产和福利也受到严重损害。然而在现实法律体系中，企业还没有以任何货币形式对一系列损失作出承担。此外，本文还在清洁生产的基础之上，得出了环境成本控制思想，并从事前、事中、事后三个阶段形成的系统思想出发，对环境成本控制在QS造纸企业实施过程中的发挥水平作出综合分析。
[Abstract]:With the development of technology and economy, the situation of resources and environment is worsening day by day. The construction of modern human civilization, which is centered on the establishment of sustainable development view and the rational exploitation and utilization of resources and environment, is in the global society. The construction of new economic and environmental order has gradually been attached importance to. In the view of traditional enterprises, environmental cost is not enough, so it is always ignored, which makes it difficult for enterprises to grasp the total cost. It is a matter of course that the cost calculation is extended to the field of environment and that the best efforts are made to play the role that management accounting should play in the process. The emergence of environmental cost control not only expands the field of cost control, but also realizes the transformation of enterprise management mode, from pursuing the maximization of material benefits to sustainable development mode with the premise of environmental protection. Based on the reality of domestic environmental cost control, this paper explores and studies QS papermaking enterprises, and organically combines theoretical research and case analysis. The paper discusses the environmental cost control framework and practical selection of QS papermaking enterprises. In this paper, the concept of environmental cost and its corresponding contents are completely defined, which is different from previous studies. This paper includes the external environmental cost of enterprise activities which may have a negative impact on individuals or human beings into the concept of environmental cost. Expand the connotation and extension of environmental cost. This kind of cost, generally speaking, refers to a series of environmental pollution brought by enterprises in the process of production and operation. It is a serious threat to human health, property and welfare are also seriously damaged. However, in the real legal system, enterprises have not taken any monetary form to bear a series of losses. In addition, on the basis of cleaner production, this paper draws the idea of environmental cost control, and sets out the system thought of three stages before, during and after the process. This paper makes a comprehensive analysis on the exertion level of environmental cost control in the implementation of QS papermaking enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.83

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