FT畜牧业公司的环境成本控制问题研究

发布时间：2018-06-16 05:35

本文选题：环境成本 + 环境成本控制　；参考：《华东交通大学》2017年硕士论文

【摘要】：环境是人类进行生产和生命活动的场所,随着我国社会经济的发展,环境问题日趋严峻。企业作为社会活动的主体,其生产活动与环境有着紧密的联系,目前社会环境污染问题主要就是源于企业的生产活动。我国政府也因此制定出更加严格的环境保护法律法规,企业要逐渐承担起生产活动所带来的环境成本,要对自己不负责任的行为付出代价。因此企业不得不重视环境成本问题,加强对环境成本的有效控制,促使企业达到经济效益和环境效益的统一。而畜禽养殖业作为农业的重要组成部分,近几年也得到了快速发展,但是畜禽养殖的集约化程度越来越高,污染物排放量也随着大量增加,造成了严重的环境污染。对于畜禽养殖企业来说,环境污染问题已经严重影响到企业的社会形象,而环境成本问题也严重阻碍了企业的可持续发展和经济效益的提升。所以,环境污染问题以及环境成本控制问题,已经成为畜禽养殖业当前需要解决的重要问题。本论文是关于规模化畜禽养殖企业环境成本控制问题的研究,主要采用资料调研法与案例研究法相结合的方式进行的分析研究。首先界定了企业环境成本的内涵与分类,分析了畜禽养殖企业环境成本的内容和特点。然后以FT公司CY场区为例,具体分析了FT公司CY场区的环境成本项目和分类。然后对CY场区的环境成本按照内部环境成本和外部环境成本分别进行了评估,并在此基础上分析了FT公司CY场区环境成本控制存在的问题。最后,运用理论联系实际,针对FT公司CY场区的环境成本问题提出相应的解决方案,即“猪-沼-菜”环境成本控制模式,有助于FT公司提升环境成本控制能力和解决环境污染问题,实现企业的可持续发展。本研究得出的结论是FT公司CY场区的综合环境成本很高,已经严重影响到企业的健康发展,而“猪-沼-菜”环境成本控制模式的应用能够实现企业经济效益和环境效益的统一,环境成本控制效果显著。
[Abstract]:Environment is the place where human beings carry out production and life activities. With the development of social economy in China, environmental problems are becoming more and more serious. As the main body of social activities, the production activities of enterprises are closely related to the environment. At present, the problem of social environmental pollution is mainly derived from the production activities of enterprises. Therefore, the government of our country has formulated more strict environmental protection laws and regulations. Enterprises should gradually bear the environmental costs brought by production activities and pay the price for their irresponsible behavior. Therefore, enterprises have to pay attention to environmental costs, strengthen the effective control of environmental costs, and promote enterprises to achieve the unity of economic and environmental benefits. As an important part of agriculture, livestock and poultry breeding has been developed rapidly in recent years, but the intensive level of livestock and poultry breeding is becoming more and more high, and the emission of pollutants is increasing, resulting in serious environmental pollution. For livestock and poultry breeding enterprises, environmental pollution has seriously affected the social image of enterprises, and the environmental cost has seriously hindered the sustainable development of enterprises and the promotion of economic benefits. Therefore, the problem of environmental pollution and environmental cost control has become an important problem for livestock and poultry breeding industry. This paper is about the study of environmental cost control in large-scale livestock and poultry breeding enterprises. It mainly adopts the method of data investigation and case study to carry on the analysis and research. Firstly, the connotation and classification of environmental cost of enterprises are defined, and the contents and characteristics of environmental cost of livestock and poultry breeding enterprises are analyzed. Then taking the CY field area of FT Company as an example, the environmental cost items and classification of CY field area of FT Company are analyzed in detail. Then the environmental cost of CY field area is evaluated according to the internal environmental cost and the external environmental cost, and on this basis, the problems of environmental cost control in CY field area of FT Company are analyzed. Finally, combining theory with practice, the paper puts forward the corresponding solution to the environmental cost problem in CY field area of FT Company, that is, "Pig-Marsh vegetable" environmental cost control mode. It is helpful for FT to improve the environmental cost control ability and solve the environmental pollution problem, and realize the sustainable development of the enterprise. The conclusion of this study is that the comprehensive environmental cost of CY field area of FT Company is very high, which has seriously affected the healthy development of enterprises. The application of "pig, marsh and vegetable" environmental cost control model can realize the unity of economic and environmental benefits of enterprises, and the control effect of environmental cost is remarkable.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

【参考文献】