水泥企业环境成本的确认与计量研究

发布时间：2018-03-28 13:23

本文选题：水泥企业　切入点：环境成本　出处：《西南科技大学》2017年硕士论文

【摘要】：中国是世界上最大的水泥生产国,但在其巨大规模的背后也隐藏着严重的环境污染。早在2010年9月,国家环保部门公布的《上市公司环境信息披露指南征求意见稿》中,就将建材行业列为十六大重污染行业之一,而水泥企业位居建材行业之首。在“十二五”规划的第九章“改造提升制造业”的内容中,明确提出水泥企业要立足国内需求,严格控制总量,优化产品结构,在产品研发、资源综合利用和节能减排等发面取得新进展。“十三五”规划也提倡改善生态环境质量,特别强调有效控制建材行业的碳排放,使得水泥企业的节能减排压力有增不减。在国家诸多环保政策下,水泥企业在环保方面的支出也越来越大。如何正确确认并计量这些环境成本,从而协调企业的经济发展与环境保护,已成为企业急需解决的重要问题。然而,目前的水泥企业没有任何一家将环境成本予以单独确认和计量,导致我们不能直接地看到企业的环境成本,也不能将环境投入与取得的环境收益相匹配。在此背景下,本文以水泥企业环境成本的确认与计量为研究对象。首先结合当前水泥企业环境现状,提出了本文的研究内容和研究意义,并阐述了与研究内容相关的理论基础;其次,结合水泥企业的生产过程,界定了水泥企业环境成本的概念与构成,并以23家水泥上市公司2013-2015年度报告为例分析了现行水泥企业环境成本处理方面存在的不足;再次,针对水泥企业环境成本存在的不足,提出水泥企业环境成本确认与计量的相关理论,主要包括确认条件、确认标准、确认方式、确认时间、计量单位、计量属性、计量方法等方面内容;接着,结合四川双马2015年内发生的相关环境事项,进一步验证了上述关于水泥企业环境成本确认与计量相关理论的实用性和可操作性;最后,提出完善水泥企业环境成本确认与计量的相关建议。
[Abstract]:China is the world's largest cement producer, but behind its huge scale lies serious environmental pollution. As early as September 2010, the National Environmental Protection Department published the draft guidelines for Environmental Information Disclosure of listed companies. The building materials industry is listed as one of the heavily polluted industries at the 16th National Congress of the CPC, and cement enterprises are the first in the building materials industry. In the ninth chapter of the 12th Five-Year Plan, "reforming and upgrading the Manufacturing Industry," it is clearly pointed out that cement enterprises should base themselves on domestic demand. Strictly controlling the total amount, optimizing the product structure, making new progress in product research and development, comprehensive utilization of resources, energy conservation and emission reduction, etc. The 13th Five-Year Plan also advocates improving the quality of the ecological environment, with special emphasis on effectively controlling carbon emissions from the building materials industry. The pressure of energy saving and emission reduction in cement enterprises has been increased. Under many national environmental protection policies, cement enterprises are spending more and more on environmental protection. How to correctly identify and measure these environmental costs, In order to coordinate the economic development and environmental protection of enterprises, it has become an important problem that enterprises urgently need to solve. However, none of the cement enterprises have recognized and measured the environmental costs separately. As a result, we can not directly see the environmental cost of the enterprise, nor can we match the environmental input with the environmental benefits. This paper takes the confirmation and measurement of environmental cost of cement enterprises as the research object. Firstly, combined with the current environmental situation of cement enterprises, the research content and significance of this paper are put forward, and the theoretical basis related to the research content is expounded. Combined with the production process of cement enterprises, this paper defines the concept and composition of environmental costs of cement enterprises, and takes 23 listed cement companies as an example to analyze the shortcomings of environmental cost treatment in cement enterprises. In view of the shortcomings of environmental cost in cement enterprises, this paper puts forward the related theories of environmental cost recognition and measurement in cement enterprises, including confirmation conditions, standards, ways, time, units of measurement and attributes of measurement. Measurement methods and other aspects; then, combined with the relevant environmental issues occurred in Sichuan Shuangma in 2015, further verify the above related theory on cement enterprise environmental cost recognition and measurement practicability and maneuverability; finally, The paper puts forward some suggestions on how to confirm and measure the environmental cost of cement enterprises.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.7

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