华泰纸业环境成本管理存在的问题探讨

发布时间：2018-06-24 18:49

本文选题：环境成本管理 + 可持续发展　；参考：《江西财经大学》2017年硕士论文

【摘要】：二十一世纪以来,伴随着社会经济水平的快速发展,人类生产经营活动中向自然界排放的污染物、废弃物越来越多,使得全球生态环境不断恶化,人类的生存与发展受到严重影响。自可持续发展战略被提出以来,各国政府逐步出台了一系列环保法律法规,以限制污染物的超标准排放;社会公众的环保意识不断增强,逐步树立起绿色消费观。随着政府、社会公众越来越关注环境问题对社会持续发展的影响,环境保护在企业经营中发挥着越来越重要的作用,企业不得不考虑生产经营活动对环境产生的影响。因此,企业如何进行科学有效的环境成本管理有着重要的实践意义。本文采用文献研究法和案例分析法,首先阐述了企业环境成本管理的相关理论,接着结合实际,以华泰纸业为例,对华泰纸业环境成本管理案例进行了分析,阐明了华泰纸业环境成本管理过程中存在的问题,并在此基础上剖析了产生问题的原因,随后针对问题的本质,提出了完善华泰纸业环境成本管理的对策。正文部分总共分成了六个部分。第一部分为引言部分。主要介绍本文的研究背景和研究意义,环境成本及环境成本管理方面的文献综述,研究思路与研究方法以及本文的主要内容和基本框架。第二部分简要叙述了企业环境成本管理的相关理论。首先,阐述了环境成本的含义、特征和分类;其次,阐述了环境成本管理的涵义、内容、目标和方法体系;最后,阐述了企业环境成本管理的理论基础。第三部分是华泰纸业环境成本管理的案例分析。首先,对华泰纸业的基本情况进行了概述;其次,通过近年来华泰纸业发生的环境污染事件,阐述了华泰纸业在生产过程中面临的环境问题;随后,分析了华泰纸业环境问题产生的影响;最后,阐明了华泰纸业环境成本管理的现状。第四部分分析了华泰纸业环境成本管理中存在的主要问题。结合近年来华泰纸业发生的重大环境污染事件,指出华泰纸业存在事前规划阶段缺乏科学性、未编制明确的环境保护预算、侧重末端治理,忽视全过程控制、环境成本信息披露缺乏实用性、环境成本管理考核评价不规范等问题。第五部分为华泰纸业环境成本管理中存在问题的原因分析。华泰纸业环境成本管理不完善的原因主要有以下几点:企业过度追求经济利益、企业环境成本核算体系不健全、环境成本管理制度不健全、政府在环境保护中未充分发挥作用。第六部分从树立科学发展观,重视环境成本管理、完善企业环境成本核算体系、建立有自身特色的环境成本管理制度、充分发挥政府在环境保护中的作用这四个方面提出了完善华泰纸业环境成本管理的对策。总体而言,目前国内国际关于企业环境成本管理的研究尚处于初级阶段,缺乏对此方面系统的研究。许多研究者都是从理论的角度出发,对企业的环境成本管理进行探讨,很少结合某个行业、某个企业的具体情况进行分析研究。本文基于微观层面对华泰纸业的环境成本管理进行了研究,将理论与实践相结合,具有较强的现实意义。
[Abstract]:Since the twenty-first Century, with the rapid development of social and economic level, more and more pollutants are discharged into nature in human production and management activities. The global ecological environment is deteriorating and human survival and development have been seriously affected. Since the strategy of sustainable development has been put forward, the governments of various countries have gradually introduced a system Environmental protection laws and regulations are listed to restrict the ultra standard emission of pollutants; the public's awareness of environmental protection is increasing and the green consumption concept is gradually established. With the government, the public is paying more and more attention to the impact of environmental problems on the sustainable development of the society. Environmental protection plays a more and more important role in the business operation, and the enterprises have to consider Therefore, it is of great practical significance for enterprises to carry out scientific and effective environmental cost management. In this paper, the literature research method and case analysis method are adopted in this paper. First, the related theories of enterprise environmental cost management are expounded. Then, taking Huatai Paper Industry as an example, the environmental cost of Huatai Paper industry is taken as an example. The management case is analyzed, the existing problems in the process of environmental cost management in Huatai Paper industry are clarified, and the reasons for the problem are analyzed on this basis. Then, in view of the essence of the problem, the countermeasures to improve the environmental cost management of Huatai Paper industry are put forward. The main body part is divided into six parts. The first part is the introduction part. This paper introduces the background and significance of the research, the literature review of environmental cost and environmental cost management, research ideas and research methods, and the main contents and basic framework of this article. The second part briefly describes the related theories of enterprise environmental cost management. First, the meaning, characteristics and classification of environmental cost are expounded. Secondly, the explanation is expounded. The meaning, content, target and method system of environmental cost management are described. Finally, the theoretical basis of enterprise environmental cost management is expounded. The third part is the case analysis of the environmental cost management of Huatai Paper Industry. First, the basic situation of Huatai Paper industry is summarized. Secondly, the environmental pollution events in Huatai Paper Industry in recent years are expounded. The environmental problems faced by Huatai Paper Industry in the process of production are described. Then, the impact of the environmental problems of Huatai Paper industry is analyzed. Finally, the current situation of environmental cost management in Huatai Paper industry is clarified. The fourth part analyses the main problems in the environmental cost management of Huatai Paper Industry. It is pointed out that the fifth part of Huatai Paper industry has problems in the environmental cost management of Huatai Paper Industry. The fifth part is the lack of scientific nature in the planning stage, the lack of clear environmental protection budget, the emphasis on the end treatment, the neglect of the whole process control, the lack of practicality of environmental cost information disclosure, and the non standard assessment and evaluation of environmental cost management. The reason analysis. The reasons for the imperfect environmental cost management of Huatai Paper industry mainly include the following points: the enterprises excessively pursue the economic benefits, the enterprise environmental cost accounting system is not sound, the environmental cost management system is not sound, the government has not fully played the role in the environmental protection. The sixth part is from setting up Scientific Outlook on Development, attaching importance to the management of environmental cost, and The environmental cost accounting system of good enterprises, the establishment of the environmental cost management system with its own characteristics, and the full play of the role of the government in environmental protection. The countermeasures are put forward to improve the environmental cost management of Huatai Paper Industry. On the whole, the domestic and international research on Enterprise Environmental cost management is still in the primary stage and lacks the four aspects. Many researchers have studied the environmental cost management of enterprises from a theoretical point of view, and seldom combine the specific situation of a certain industry and a certain enterprise. This paper has studied the environmental cost management of Huatai Paper Industry Based on the micro level, and combines theory with practice, and has a comparison of the theory and practice. A strong realistic meaning.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F426.83;F406.72

【参考文献】