發(fā)布時間：2018-05-09 01:07

  本文選題：寶鋼股份 + 環(huán)境成本�。� 參考：《湘潭大學》2017年碩士論文

【摘要】：2016年12月25日,第十二屆全國人大常委會第二十五次會議在北京人民大會堂舉行,會議表決通過《中華人民共和國環(huán)境保護稅法》,規(guī)定自2018年1月1日起,在中華人民共和國領域和中華人民共和國管轄的其他海域,直接向環(huán)境排放四類污染物的企事業(yè)單位和其他生產(chǎn)經(jīng)營者為環(huán)境保護稅的納稅人,應當依照本法規(guī)定繳納環(huán)境保護稅。如何在保護環(huán)境的前提下有效地減少環(huán)境成本已成為每位經(jīng)營者亟需解決的重要問題。鋼鐵企業(yè)是我國進行環(huán)境污染控制的主要針對對象,其在生產(chǎn)經(jīng)營過程中會耗用大量的礦能源和水資源,總消耗量占全國消耗量的十分之一以上,同時帶來的碳排放量和其他污染物的數(shù)量也令人堪憂,如何控制鋼鐵企業(yè)對環(huán)境造成的污染是進行環(huán)境保護非常關鍵的一部分。在保護環(huán)境的過程中,利用經(jīng)濟手段可以為減少環(huán)境成本起到很好的作用,如今越來越多的人會使用經(jīng)濟手段的一種——環(huán)境會計來進行環(huán)境保護,環(huán)境成本作為環(huán)境會計中的基本問題,與之相關的探索、研究也就成為了學者們的熱門研究對象。本文以理論知識為基礎,以寶鋼股份有限公司為實例,分析了該企業(yè)現(xiàn)階段的環(huán)境成本管理現(xiàn)狀和存在的問題,引入作業(yè)成本法,以原材料加工和產(chǎn)品生產(chǎn)階段為主要研究階段,從建立作業(yè)成本庫、確認作業(yè)成本動因、歸集分攤環(huán)境成本等方面,建立了一套環(huán)境成本核算體系。最后分析總結了將作業(yè)成本法運用到環(huán)境成本控制中,能夠在劃分作業(yè)的初期階段就開始進行環(huán)境成本控制;能夠消除非增值作業(yè)中的不必要作業(yè),有效控制成本和增加企業(yè)價值;能幫助企業(yè)從具體污染物出發(fā)控制環(huán)境成本,提高資源配置效率,減少資源消耗和廢棄物排放;還能夠根據(jù)因果關系分配成本費用,提供更準確的產(chǎn)品信息。對鋼鐵企業(yè)的環(huán)境成本問題進行研究,既能夠加強企業(yè)環(huán)境成本管控,促使企業(yè)合理利用資源、減少能源消耗、減少廢棄物的排放,又可以建立起企業(yè)追求環(huán)保的綠色形象,加強企業(yè)在同業(yè)中的競爭力,并向社會群眾推行綠色消費方式,促進經(jīng)濟循環(huán)、資源節(jié)約、環(huán)境友好的社會建設。2016年9月,寶鋼集團與武鋼集團已獲準實施聯(lián)合重組,引入新的環(huán)境成本核算方法能為重組后的企業(yè)管理提供有效建議。本文期望通過運用作業(yè)成本法對我國鋼鐵企業(yè)環(huán)境成本核算方式及體系的構建提出的意見,以期更好地進行環(huán)境成本管控,促進我國在環(huán)保方向的事業(yè)發(fā)展,實現(xiàn)經(jīng)濟與環(huán)境的共贏。
[Abstract]:On December 25, 2016, the 25th meeting of the 12th National people's Congress standing Committee was held in the Great Hall of the People, Beijing. The meeting voted to adopt the Environmental Protection tax Law of the people's Republic of China, which stipulates that from January 1, 2018, In the territory of the people's Republic of China and other sea areas under the jurisdiction of the people's Republic of China, enterprises, institutions and other producers and operators that directly discharge four kinds of pollutants to the environment shall be taxpayers of environmental protection tax, Environmental protection tax shall be paid in accordance with the provisions of this Law. How to effectively reduce the environmental cost under the premise of environmental protection has become an important problem that every operator needs to solve. Iron and steel enterprises are the main targets of environmental pollution control in China. In the process of production and operation, iron and steel enterprises will consume a large amount of mineral energy and water resources, the total consumption of which accounts for more than 1/10 of the national consumption. At the same time, the amount of carbon emissions and other pollutants is also worrying. How to control the pollution caused by iron and steel enterprises is a key part of environmental protection. In the process of environmental protection, the use of economic means can play a very good role in reducing environmental costs. Nowadays, more and more people will use environmental accounting, one of the economic means, to protect the environment. As a basic problem in environmental accounting, the research on environmental cost has become a hot research object for scholars. Based on theoretical knowledge and taking Baosteel Co., Ltd as an example, this paper analyzes the current situation and problems of environmental cost management in this enterprise, and introduces activity-based costing. Taking raw material processing and product production as the main research stage, a set of environmental cost accounting system is established from the aspects of establishing activity-based cost database, confirming activity-based cost drivers and collecting and apportioning environmental cost. Finally, it is analyzed and summarized that applying activity-based costing to environmental cost control can begin to control environmental cost in the initial stage of dividing activities, and eliminate unnecessary activities in non-value-added activities. To effectively control costs and increase enterprise value; to help enterprises control environmental costs from specific pollutants, to improve resource allocation efficiency, to reduce resource consumption and waste emissions; and to allocate costs according to causality, Provide more accurate product information. The research on the environmental cost of iron and steel enterprises can not only strengthen the environmental cost control, promote the rational use of resources, reduce energy consumption, reduce waste emissions, but also establish the green image of enterprises pursuing environmental protection. To strengthen the competitiveness of enterprises in the same industry, and to promote the green consumption mode to promote the social construction of economic cycle, resource saving and environmental friendliness. In September 2016, Baosteel Group and Wuhan Iron and Steel Group were allowed to carry out joint reorganization. The introduction of a new environmental cost accounting method can provide effective advice for the reorganized enterprise management. This paper hopes to put forward some suggestions on the construction of environmental cost accounting method and system of iron and steel enterprises in China by using Activity-Based costing (ABC) in order to carry out better environmental cost control and promote the development of environmental protection in our country. To achieve a win-win situation between the economy and the environment.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.31;F406.7

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本文編號：1863883