DS污水处理厂环境成本控制研究

发布时间：2018-03-08 06:17

本文选题：污水处理厂　切入点：环境成本控制　出处：《哈尔滨商业大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着社会主义现代化建设的快速发展,人们在进行生产、生活的过程中将会产生越来越多的污水,面对日益严峻的水污染形式,污水处理企业的作用随之日益重要。污水处理企业一方面负责处理工业生产及居民生活所产生的废水；另一方面,污水处理企业自身由于在处理污水的流程中使用各类药剂、能源,致使企业自身的生产运营成本逐年攀升。同时,由于这些药剂材料、燃料能源等的不充分利用,随之所产生的环境负担也在逐年递增。因此,在当前形势下进行污水处理企业环境成本控制是很有必要的。这将有利于污水处理企业降低环境成本,在提高企业的经济效益的同时提升企业的绿色形象,进而提升市场竞争力,保证企业健康稳定地发展。在充分认识到污水处理企业环境成本控制的重要性的基础上,运用案例分析法,以DS污水处理厂为例,通过对污水处理厂环境成本控制现状的分析,判断出污水处理厂现行环境成本控制过程中存在的问题：环境成本控制机构设置不完善、环境成本核算不科学、环境成本监督过程存在漏洞。针对上述这些问题,分析造成这种现状的原因：管理者缺乏绿色生态意识、缺乏完善的环境成本核算体系、忽视环境成本发生的全过程。在对问题和原因进行分析的基础上,运用总成本最优原则、预防控制原则和全过程控制原则,从组织机构、责任中心、核算方法、控制流程、考核机制五个方面对现有的环境成本控制体系进行完善。最后,针对最新构建的污水处理厂环境成本控制体系提出保障措施,以保证新体系的顺利运行。因此,对污水处理企业进行环境成本控制研究具有一定的现实意义和实践价值。
[Abstract]:With the rapid development of socialist modernization, more and more sewage will be produced in the process of production and living, and in the face of increasingly serious forms of water pollution, The role of sewage treatment enterprises has become increasingly important. On the one hand, wastewater treatment enterprises are responsible for the treatment of wastewater from industrial production and residents' daily life; on the other hand, sewage treatment enterprises themselves use various kinds of chemicals in the process of treating sewage. Energy causes the production and operation cost of the enterprise to rise year by year. At the same time, due to the insufficient utilization of these pharmaceutical materials and fuel energy, the environmental burden is also increasing year by year. Under the current situation, it is necessary to control the environmental cost of sewage treatment enterprises. This will help the sewage treatment enterprises to reduce environmental costs and improve the green image of the enterprises while increasing the economic benefits of the enterprises. And then improve the market competitiveness, to ensure the healthy and stable development of enterprises. On the basis of fully recognizing the importance of environmental cost control in sewage treatment enterprises, this paper takes DS sewage treatment plant as an example and analyzes the current situation of environmental cost control in wastewater treatment plant by using case analysis. The problems existing in the process of environmental cost control in sewage treatment plants are judged: the establishment of environmental cost control institutions is not perfect, the environmental cost accounting is not scientific, and there are loopholes in the process of environmental cost supervision. This paper analyzes the reasons for this situation: managers lack green ecological consciousness, lack of perfect environmental cost accounting system, ignore the whole process of environmental cost. Based on the analysis of the problems and causes, the principle of total cost optimization is applied. The prevention control principle and the whole process control principle, from the organization organization, the responsibility center, the accounting method, the control flow, the appraisal mechanism five aspects carries on the consummation to the existing environment cost control system. In order to ensure the smooth operation of the new system, it is of practical significance and practical value to study the environmental cost control of sewage treatment plants.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X705;X196;F275

【引证文献】