开滦（集团）有限责任公司环境成本控制研究

发布时间：2018-12-09 15:06

【摘要】：煤炭经济在我国的能源经济和市场经济中占有举足轻重的地位,然而,伴随着煤炭产品及其相关副产品的开采与生产过程的,还有资源的消耗和生态的破坏。煤炭经济越来越快的发展,环境与生态也遭到越来越严重破坏,如雾霾天气次数的增加、地表的塌陷、空气和水体的污染严重以及生存环境的恶化。煤炭行业因高污染高耗能的行业特点,导致其必然要比其他企业付出更多的环境成本,承担更多的对环境保护的负有的社会责任。本文以开滦(集团)有限责任公司为例,运用所学的会计专业知识以及环境成本理论、环境成本内部化理论、可持续发展理论和清洁生产理论,用文献综述法、定性与定量分析相结合法、比较分析法等方法,对开滦集团环境成本控制的现状进行分析,发现其在环境成本控制中存在的问题:对环境会计要素尚未进行单独的核算;没有考虑企业在与环境有关方面的支出与收入;环境成本控制体系尚未建立;忽视环境的事前控制成本,事后治理投资大、运行费用高等。找出其成因并构建环境成本控制体系,并为此体系的有效运行提出了宏观、中观、微观三方面的保障措施。为开滦集团和广大煤炭企业提供切实可行的经济效益和环境效益双赢的环境成本控制方法。
[Abstract]:Coal economy plays an important role in China's energy economy and market economy. However, along with the mining and production process of coal products and related byproducts, there is also the consumption of resources and ecological destruction. With the rapid development of coal economy, the environment and ecology have been destroyed more and more seriously, such as the increase of haze weather times, the collapse of the surface, the serious pollution of air and water, and the deterioration of living environment. Because of the characteristics of high pollution and high energy consumption, coal industry has to pay more environmental costs than other enterprises and bear more social responsibility for environmental protection. Taking Kailuan (Group) Co., Ltd as an example, this paper applies the accounting professional knowledge, the environmental cost theory, the environmental cost internalization theory, the sustainable development theory and the cleaner production theory, and uses the literature review method. The present situation of environmental cost control in Kailuan Group is analyzed by combining qualitative and quantitative analysis, comparative analysis and other methods. The problems in environmental cost control are found: the environmental accounting elements have not been separately accounted for; The system of environmental cost control has not been established, the cost of environmental control is ignored, the investment of after-treatment is large, the operating cost is high, etc. To find out the cause of its formation and to construct the environmental cost control system, this paper puts forward the macro, meso and micro guarantee measures for the effective operation of the system. The method of environmental cost control is provided for Kailuan Group and coal enterprises.
【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.72

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