本文關(guān)鍵詞：Z集團(tuán)環(huán)境成本控制問(wèn)題研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)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(jì)的不斷發(fā)展,企業(yè)在追求利益最大化的途中對(duì)環(huán)境造成了不可預(yù)估的傷害,我國(guó)的環(huán)境問(wèn)題也在不斷的顯現(xiàn),肆虐全國(guó)各地區(qū)的霧霾現(xiàn)象,使得環(huán)境問(wèn)題再一次備受關(guān)注,18屆五中全會(huì)提出了五大發(fā)展理念,其中綠色發(fā)展尤為重要,倡導(dǎo)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(yáng)對(duì)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(guó)企業(yè)環(huán)境成本控制的發(fā)展。在國(guó)際上,企業(yè)環(huán)境成本控制也早已經(jīng)被各國(guó)所重視,預(yù)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(yīng)的研究成果,環(huán)境問(wèn)題可謂是國(guó)際問(wèn)題,所以在書(shū)寫(xiě)的時(shí)候也借鑒了許多國(guó)外研究的相關(guān)成果和經(jīng)驗(yàn)。我國(guó)屬于人口大國(guó),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(duì)資源的有限性和社會(huì)日益激烈的競(jìng)爭(zhēng)之中,找到有效方法去兼顧環(huán)境保護(hù)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(duì)煤炭企業(yè)實(shí)行成本控制是非常有必要的,有效的去平衡企業(yè)經(jīng)濟(jì)效益和環(huán)境資源效益,在經(jīng)濟(jì)發(fā)展的同時(shí)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(tuán)實(shí)際生產(chǎn)情況,以煤炭產(chǎn)品生命周期為出發(fā)點(diǎn),著手于Z集團(tuán)環(huán)境成本控制,從分析Z集團(tuán)現(xiàn)有成本控制現(xiàn)狀及問(wèn)題出發(fā),發(fā)現(xiàn)Z集團(tuán)自身在環(huán)境成本控制方面的不足,構(gòu)建適合Z集團(tuán)自身情況的環(huán)境成本控制體系,同時(shí)在現(xiàn)行的財(cái)務(wù)評(píng)價(jià)體系基礎(chǔ)上,建立新的環(huán)境成本控制評(píng)價(jià)體系,改善Z集團(tuán)生產(chǎn)流程,合理優(yōu)化資源配置,對(duì)煤炭開(kāi)采、煤炭加工、煤炭運(yùn)輸、煤炭利用及再回收五個(gè)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(jìn)行分析和建議,對(duì)如何更好的完善Z集團(tuán)環(huán)境成本控制提出針對(duì)性建議和對(duì)策。同時(shí)運(yùn)用文獻(xiàn)研究法、比較分析法、案例分析法等方法對(duì)Z集團(tuán)經(jīng)濟(jì)數(shù)據(jù)和財(cái)務(wù)數(shù)據(jù)進(jìn)行分析,將環(huán)境成本構(gòu)成進(jìn)行細(xì)化,同時(shí)完善環(huán)境成本信息披露。當(dāng)然,環(huán)境問(wèn)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(shí)也需要國(guó)家給予一些政策上的保障和相應(yīng)監(jiān)管,希望通過(guò)Z集團(tuán)環(huán)境成本控制的研究能夠解決Z集團(tuán)環(huán)境成本控制存在的問(wèn)題,完善Z集團(tuán)環(huán)境成本控制體系,以及對(duì)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(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.21;F406.7

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