本文關(guān)鍵詞：Z集團環(huán)境成本控制問題研究　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 產(chǎn)品生命周期理論 環(huán)境成本控制 煤炭企業(yè)

【摘要】：隨著經(jīng)濟的不斷發(fā)展,企業(yè)在追求利益最大化的途中對環(huán)境造成了不可預估的傷害,我國的環(huán)境問題也在不斷的顯現(xiàn),肆虐全國各地區(qū)的霧霾現(xiàn)象,使得環(huán)境問題再一次備受關(guān)注,18屆五中全會提出了五大發(fā)展理念,其中綠色發(fā)展尤為重要,倡導企業(yè)做到環(huán)保節(jié)能,從高排放高投入向集約型發(fā)展轉(zhuǎn)型,這一發(fā)展理念的弘揚對于企業(yè)環(huán)境成本控制在政策上給予了有力支持,也助推了我國企業(yè)環(huán)境成本控制的發(fā)展。在國際上,企業(yè)環(huán)境成本控制也早已經(jīng)被各國所重視,預防環(huán)境污染和環(huán)境治理等課題在不同程度上也都有相應的研究成果,環(huán)境問題可謂是國際問題,所以在書寫的時候也借鑒了許多國外研究的相關(guān)成果和經(jīng)驗。我國屬于人口大國,資源有限,而煤炭企業(yè)又屬于資源消耗型產(chǎn)業(yè),在面對資源的有限性和社會日益激烈的競爭之中,找到有效方法去兼顧環(huán)境保護和企業(yè)利益的共同發(fā)展是迫在眉睫的。由于煤炭企業(yè)產(chǎn)生的工業(yè)污染在整體工業(yè)污染中占的比例較大,所以對煤炭企業(yè)實行成本控制是非常有必要的,有效的去平衡企業(yè)經(jīng)濟效益和環(huán)境資源效益,在經(jīng)濟發(fā)展的同時做到環(huán)境的保障,發(fā)展綠色產(chǎn)業(yè),形成循環(huán)產(chǎn)業(yè)鏈,為企業(yè)提供特色發(fā)展路線,成為可持續(xù)發(fā)展的有力保障。結(jié)合Z集團實際生產(chǎn)情況,以煤炭產(chǎn)品生命周期為出發(fā)點,著手于Z集團環(huán)境成本控制,從分析Z集團現(xiàn)有成本控制現(xiàn)狀及問題出發(fā),發(fā)現(xiàn)Z集團自身在環(huán)境成本控制方面的不足,構(gòu)建適合Z集團自身情況的環(huán)境成本控制體系,同時在現(xiàn)行的財務評價體系基礎(chǔ)上,建立新的環(huán)境成本控制評價體系,改善Z集團生產(chǎn)流程,合理優(yōu)化資源配置,對煤炭開采、煤炭加工、煤炭運輸、煤炭利用及再回收五個不同階段產(chǎn)品生命周期中產(chǎn)生的環(huán)境成本及環(huán)境成本控制進行分析和建議,對如何更好的完善Z集團環(huán)境成本控制提出針對性建議和對策。同時運用文獻研究法、比較分析法、案例分析法等方法對Z集團經(jīng)濟數(shù)據(jù)和財務數(shù)據(jù)進行分析,將環(huán)境成本構(gòu)成進行細化,同時完善環(huán)境成本信息披露。當然,環(huán)境問題涉及范圍比較廣,在企業(yè)自身做到環(huán)境成本控制的同時也需要國家給予一些政策上的保障和相應監(jiān)管,希望通過Z集團環(huán)境成本控制的研究能夠解決Z集團環(huán)境成本控制存在的問題,完善Z集團環(huán)境成本控制體系,以及對煤炭行業(yè)環(huán)境成本控制提供基礎(chǔ)。
[Abstract]:With the continuous development of the economy, enterprises in the pursuit of maximum interests of the road to the environment has caused unpredictable harm, our country's environmental problems also continue to appear, wreaking havoc on the haze phenomenon in all regions of the country. The fifth plenary session of the 18th CPC Central Committee put forward five development concepts, among which green development is particularly important, advocating enterprises to achieve environmental protection and energy saving, from high emissions and high input to intensive development transition. The promotion of this development concept has given strong support to the policy of environmental cost control of enterprises, and has also contributed to the development of environmental cost control of enterprises in China. Enterprise environmental cost control has already been paid attention to by many countries, prevention of environmental pollution and environmental governance and other topics in varying degrees also have corresponding research results, environmental issues can be said to be an international problem. Therefore, in writing, we also draw lessons from many foreign research results and experience. China belongs to a large population, limited resources, and coal enterprises belong to the resource-consuming industry. In the face of limited resources and increasingly fierce social competition. It is urgent to find an effective way to take into account the environmental protection and the common development of the interests of enterprises. Because the industrial pollution produced by coal enterprises accounts for a large proportion of the overall industrial pollution. Therefore, it is necessary to carry out cost control to coal enterprises. It is necessary to effectively balance the economic benefits of enterprises and environmental resource benefits, to ensure the environment while economic development, and to develop green industries. Form the circular industry chain, provide the characteristic development route for the enterprise, become the strong guarantee of the sustainable development. According to the actual production situation of Z group, take the coal product life cycle as the starting point. Start from Z Group environmental cost control, from the analysis of Z Group existing cost control status and problems, found that Z Group itself in environmental cost control deficiencies. At the same time, on the basis of the current financial evaluation system, a new environmental cost control evaluation system is established to improve the production process of Z Group. Rational allocation of resources, coal mining, coal processing, coal transport, coal utilization and recycling of five stages of the product life cycle of environmental costs and environmental cost control are analyzed and suggestions. On how to better improve Z group environmental cost control put forward targeted suggestions and countermeasures. At the same time use literature research method comparative analysis method case analysis method to Z group economic data and financial data analysis. The composition of environmental costs will be refined, and environmental cost information disclosure will be improved. Of course, the scope of environmental issues is relatively wide. In order to achieve environmental cost control, enterprises need to give some policy protection and corresponding supervision. It is hoped that the study of environmental cost control in Z group can solve the problems existing in environmental cost control of Z group, perfect the environmental cost control system of Z group, and provide the basis for environmental cost control in coal industry.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.21;F406.7

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