本文關(guān)鍵詞：CM公司環(huán)境成本控制問題研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：造紙工業(yè),是生產(chǎn)各種紙質(zhì)產(chǎn)品的資源消耗產(chǎn)業(yè),以制漿、造紙為主,關(guān)系著國家經(jīng)濟發(fā)展和社會文明建設(shè),與每一個人的利益息息相關(guān)。造紙工業(yè)所涉及的聯(lián)動產(chǎn)業(yè)眾多,其中包括:林業(yè)、農(nóng)業(yè)、機械制造業(yè)、交通運輸業(yè)、環(huán)保業(yè)等多個產(chǎn)業(yè)。同時,造紙工業(yè)又是一個技術(shù)密集、工藝復(fù)雜、資源消耗量大、產(chǎn)生污染物多的工業(yè)。作為山東地區(qū)的造紙龍頭企業(yè),CM公司的發(fā)展對國家的經(jīng)濟與環(huán)境都起著至關(guān)重要的影響。改革開放以來,紙及紙板消費量增長速度與其國內(nèi)生產(chǎn)總值增長速度同步,在現(xiàn)代經(jīng)濟中所發(fā)揮的作用已越來越多地引起世人矚目,但造紙公司是污染排放大戶,其工業(yè)三廢嚴(yán)重污染了環(huán)境,損害了原有的生態(tài)秩序。根據(jù)科學(xué)發(fā)展觀的指引,國家和政府日益加深了環(huán)境檢查工作程度,老百姓的環(huán)境保護意識得以日益凸顯,以上種種都成為了造紙公司要面對的環(huán)境成本壓力,進(jìn)行環(huán)境成本控制研究有廣泛的意義。對國家和政府,有利于最新環(huán)保標(biāo)準(zhǔn)在企業(yè)實際生產(chǎn)過程中的實施與推進(jìn);對造紙行業(yè),有利于為廣大造紙公司提供完善環(huán)境成本控制的有效范例,提高行業(yè)整體綠色效益;對CM公司,此舉措能夠大幅度提高公司內(nèi)部綠色生產(chǎn)質(zhì)量,維護造紙公司優(yōu)秀的社會形象,為CM公司在資源和環(huán)境的綠色競爭平臺中添磚加瓦。分析CM公司環(huán)境成本控制現(xiàn)狀,對環(huán)境成本支出情況進(jìn)行考察,在此基礎(chǔ)上找出企業(yè)環(huán)境成本控制出現(xiàn)的問題。按照公司生產(chǎn)規(guī)模大小、生產(chǎn)鏈運行情況、排放物處理水平等因素對環(huán)境成本動因進(jìn)行識別,明確環(huán)境成本控制目標(biāo)與原則,完善CM公司環(huán)境成本控制體系。運用事前、事中和事后的全過程控制系統(tǒng)思路,重新劃分CM公司環(huán)境成本項目,引入清潔生產(chǎn)、作業(yè)成本法,優(yōu)化環(huán)境成本控制考核機制,并且深入思想意識,制度與執(zhí)行,管理與素質(zhì)三個層面建立保障措施。將環(huán)境成本控制理念與CM公司的實際情況相結(jié)合,進(jìn)行環(huán)境成本控制研究,對CM公司乃至造紙行業(yè)都具有重大的現(xiàn)實意義。
[Abstract]:Papermaking industry is a resource consumption industry which produces various paper products. Pulp and paper making is the main industry, which is related to the national economic development and the construction of social civilization. The paper industry involves many industries, including forestry, agriculture, machinery manufacturing, transportation, environmental protection and so on. At the same time, the paper industry involves many industries, such as forestry, agriculture, machinery manufacturing, transportation, environmental protection and so on. Papermaking industry is also a technology-intensive, complex technology, large consumption of resources, the production of more pollutants, as a leading enterprise in Shandong paper-making. The development of CM Company plays an important role in the national economy and environment. Since the reform and opening up, the growth rate of paper and board consumption has kept pace with the growth rate of GDP. The role played in the modern economy has attracted more and more attention of the world, but the paper company is a major polluter, and its industrial waste seriously pollutes the environment. Damage to the original ecological order. According to the guidance of the scientific concept of development, the state and the government increasingly deepen the degree of environmental inspection, the environmental protection awareness of the public has become increasingly prominent. All these have become the environmental cost pressure faced by the papermaking company. It is of great significance to study the environmental cost control for the country and the government. It is beneficial to the implementation and promotion of the latest environmental protection standards in the actual production process of the enterprise; For the paper industry, it is helpful to provide an effective example of improving the environmental cost control for the majority of paper companies, and to improve the overall green efficiency of the industry; For CM, this measure can greatly improve the quality of green production within the company and maintain the excellent social image of the paper company. For CM company in the green competition platform of resources and environment. Analyze the current situation of environmental cost control of CM company, and investigate the situation of environmental cost expenditure. On this basis to find out the enterprise environmental cost control problems, according to the size of the company production, production chain operation, emissions treatment level and other factors to identify the environmental cost drivers. Clear the objectives and principles of environmental cost control, improve the environmental cost control system of CM Company. Use the whole process control system of pre-, in-process and post-process to redivide the environmental cost project of CM Company. Introduction of cleaner production, activity-based costing, optimization of environmental cost control assessment mechanism, and in-depth ideological awareness, system and implementation. Three levels of management and quality of the establishment of safeguards. The concept of environmental cost control and the actual situation of CM company, environmental cost control research. CM company and even the paper industry have great practical significance.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.83;F406.7

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