本文關鍵詞：A造紙企業(yè)環(huán)境成本管理研究　出處：《江蘇大學》2017年碩士論文　論文類型：學位論文

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【摘要】：進入工業(yè)社會以來,社會經濟蓬勃發(fā)展,人們卻往往忽略了對環(huán)境資源的保護,向外界環(huán)境隨意排放工業(yè)廢棄物,環(huán)境污染、生態(tài)失衡等一系列危機也隨之而來。政府、社會以及企業(yè)自身不得不正視環(huán)境問題,將環(huán)境成本概念納入企業(yè)生產經營,在進行日常管理的同時考慮其生產流程可能會對環(huán)境造成的影響,環(huán)境成本管理的概念應運而生。當前,國內對環(huán)境成本及環(huán)境成本管理的相關研究大多偏重理論探討,對企業(yè)環(huán)境成本管理的應用性和實踐性研究較少。眾所周知,造紙業(yè)是高能耗、高污染的產業(yè),為了達到減少環(huán)境成本、節(jié)能減排和可持續(xù)發(fā)展的目的,除了改進工藝流程,提高效率之外,造紙企業(yè)還需對其環(huán)境成本進行科學管控,建立高效的環(huán)境成本管理體系,提升企業(yè)競爭力。有鑒于此,對造紙行業(yè)的環(huán)境成本管理進行研究是非常必要的。因此,本研究就造紙企業(yè)的環(huán)境成本管理問題進行深入探討,以期優(yōu)化造紙行業(yè)的環(huán)境成本管理,進而為重污染行業(yè)未來的可持續(xù)發(fā)展提供建議。首先,本研究對環(huán)境成本和環(huán)境成本管理的定義及內容做了概述;其次,從環(huán)境成本核算、環(huán)境成本控制和環(huán)境成本管理評價三方面入手,對A造紙企業(yè)的環(huán)境成本管理現狀進行探討;再次,結合環(huán)境成本管理目標,在作業(yè)成本法的基礎上,對A造紙企業(yè)現有的環(huán)境成本核算和控制體系進行改進,同時構建環(huán)境成本管理評價體系,并分析其預期效果;最后,針對以上改進策略,提出保障措施,以確保A造紙企業(yè)環(huán)境成本管理體系的有效實施,最終達到企業(yè)經濟效益、環(huán)境效益、資源效益的最佳結合。本文的研究結果顯示,對重污染行業(yè)的環(huán)境成本實施系統(tǒng)性的管理是必要的,其管理具體可從環(huán)境成本核算、環(huán)境成本控制和環(huán)境成本管理評價三方面著手。通過改進效果可以發(fā)現,本研究所建立的基于作業(yè)成本法的環(huán)境成本管理體系可以科學有效地對A造紙企業(yè)的環(huán)境成本進行核算和控制,所構建的環(huán)境成本管理評價體系也達到一定的反饋效果,為造紙企業(yè)的環(huán)境成本管理提供一定的理論指導和實踐啟示,也為重污染行業(yè)有效實施環(huán)境成本管理提供對策建議。
[Abstract]:Since entering the industrial society, the social economy is booming, but people often ignore the protection of environmental resources, to the outside environment of industrial waste, environmental pollution. The government, society and enterprises themselves have to face up to the environmental problems and bring the concept of environmental cost into the production and management of enterprises. The concept of environmental cost management arises at the historic moment when considering the possible impact of the production process on the environment while carrying out daily management. Most of the domestic research on environmental cost and environmental cost management focus on the theoretical research, and the application and practice of environmental cost management in enterprises are less. As we all know, paper industry is a high energy consumption and high pollution industry. In order to reduce environmental costs, save energy and reduce emissions and sustainable development, in addition to improving the process flow and improving efficiency, papermaking enterprises also need to control their environmental costs scientifically. To establish an efficient environmental cost management system to enhance the competitiveness of enterprises. In view of this, it is very necessary to study the environmental cost management in paper industry. In order to optimize the environmental cost management of papermaking industry, this study will provide suggestions for the sustainable development of polluting industry in the future. In this study, the definition and content of environmental cost and environmental cost management are summarized. Secondly, from three aspects of environmental cost accounting, environmental cost control and environmental cost management evaluation, the paper discusses the current situation of environmental cost management in A papermaking enterprise. Thirdly, on the basis of activity-based costing, we improve the existing environmental cost accounting and control system of A papermaking enterprise, and construct the evaluation system of environmental cost management. And analyze its expected effect; Finally, in view of the above improvement strategy, puts forward the safeguard measure, in order to ensure the effective implementation of the environmental cost management system of A papermaking enterprise, finally achieves the enterprise economic benefit, the environmental benefit. The research results of this paper show that it is necessary to carry out systematic management of the environmental cost of heavy pollution industry, and its management can be accounted from the environmental cost. Environmental cost control and environmental cost management evaluation. Through the improvement of the results can be found. The environmental cost management system based on activity-based costing established in this paper can be used to calculate and control the environmental cost of A papermaking enterprise scientifically and effectively. The evaluation system of environmental cost management has also achieved certain feedback effect, which provides some theoretical guidance and practical inspiration for the environmental cost management of papermaking enterprises. It also provides countermeasures and suggestions for the heavy pollution industry to effectively implement environmental cost management.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.83

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