發(fā)布時(shí)間：2018-02-13 11:26

  本文關(guān)鍵詞： 作業(yè)成本法 環(huán)境成本 環(huán)境成本核算 環(huán)境成本控制　出處：《太原理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái),環(huán)境污染問(wèn)題已成為各個(gè)國(guó)家治理的重點(diǎn)。隨著我國(guó)工業(yè)發(fā)展進(jìn)程的加快,環(huán)境污染已成為我國(guó)的重大問(wèn)題,霧霾天氣向各大城市的蔓延,引起了政府及全國(guó)人民的高度重視。人們?cè)絹?lái)越關(guān)注環(huán)境質(zhì)量,并強(qiáng)烈要求和呼吁政府著手解決環(huán)境污染問(wèn)題,這種形勢(shì)下企業(yè)加強(qiáng)對(duì)環(huán)境成本的核算和控制管理更加迫切。鋼鐵行業(yè)是我國(guó)的支柱產(chǎn)業(yè),各大鋼鐵企業(yè)的發(fā)展以及所獲成就都是不容忽視的,但是由于鋼鐵企業(yè)的生產(chǎn)過(guò)程會(huì)對(duì)環(huán)境造成大量的污染,且鋼鐵企業(yè)正面臨著轉(zhuǎn)型改革,鋼鐵企業(yè)迎來(lái)最艱難的時(shí)期。因此,探討鋼鐵企業(yè)如何平衡企業(yè)發(fā)展與環(huán)境保護(hù)的關(guān)系是當(dāng)務(wù)之急。本文基于作業(yè)視角,通過(guò)案例對(duì)環(huán)境成本進(jìn)行核算和控制研究�；谧鳂I(yè)視角的環(huán)境成本核算體系將環(huán)境成本劃分為不同的作業(yè),如森林價(jià)值損失作業(yè)、廢水污染處理作業(yè)、廢氣污染處理作業(yè)、固廢污染處理作業(yè)等,并建立相應(yīng)的環(huán)境作業(yè)成本庫(kù),利用燃煤及鐵礦石數(shù)量、廢水排放量、廢氣排放量、固廢排放量等環(huán)境成本動(dòng)因?qū)h(huán)境成本分配到各產(chǎn)品中,并對(duì)環(huán)境成本信息進(jìn)行披露;基于作業(yè)視角的環(huán)境成本控制模式對(duì)環(huán)境作業(yè)和環(huán)境成本動(dòng)因進(jìn)行分析,通過(guò)增刪環(huán)境作業(yè)和合理選擇環(huán)境成本動(dòng)因,最終實(shí)現(xiàn)環(huán)境作業(yè)鏈的優(yōu)化和控制。通過(guò)案例驗(yàn)證,本文得出以下結(jié)論:將環(huán)境成本納入產(chǎn)品成本進(jìn)行核算;運(yùn)用作業(yè)成本法分配環(huán)境成本;構(gòu)建基于作業(yè)的環(huán)境成本控制模式;單獨(dú)編制并列示環(huán)境成本報(bào)告。據(jù)此,本文提出以下建議:加強(qiáng)企業(yè)的環(huán)保教育認(rèn)知,將環(huán)境成本核算和控制工作落到實(shí)處;增強(qiáng)企業(yè)的軟硬件設(shè)施,盡快進(jìn)行作業(yè)成本法改革;呼吁政府和大眾的大力支持,加快企業(yè)的環(huán)保工作進(jìn)度;完善相應(yīng)的會(huì)計(jì)報(bào)告體系,強(qiáng)制要求企業(yè)對(duì)外披露環(huán)境成本。
[Abstract]:In recent years, the problem of environmental pollution has become the focal point of various countries. With the acceleration of industrial development in China, environmental pollution has become a major problem in China, and the spread of haze weather to major cities. It has aroused the great attention of the government and the people throughout the country. People are paying more and more attention to the quality of the environment, and strongly demand and appeal to the government to tackle the problem of environmental pollution. In this situation, it is more urgent for enterprises to strengthen the accounting and control of environmental costs. Iron and steel industry is the pillar industry of our country, and the development and achievements of the major iron and steel enterprises can not be ignored. However, the production process of iron and steel enterprises will cause a great deal of pollution to the environment, and the iron and steel enterprises are facing the transformation and reform, and the iron and steel enterprises are facing the most difficult period. It is urgent to discuss how to balance the relationship between enterprise development and environmental protection in iron and steel enterprises. Environmental cost accounting system based on activity-based perspective divides environmental cost into different operations, such as forest value loss operation, waste water pollution treatment operation, waste gas pollution treatment operation, etc. The environmental cost pool is set up to distribute the environmental cost among the products, such as the quantity of coal and iron ore, the quantity of waste water, the discharge of waste gas, and the amount of solid waste, etc. And the environmental cost information is disclosed, and the environmental cost control model based on the view of activity is analyzed to analyze the environmental activities and environmental cost drivers, through adding and deleting environmental activities and reasonably selecting environmental cost drivers. Finally, the optimization and control of the environmental activity chain are realized. Through case verification, the following conclusions are drawn: the environmental cost is included in the product cost accounting, and the environmental cost is allocated by the activity-based costing method. The environmental cost control model based on activity is constructed, and the environmental cost report is compiled separately. Based on this, the following suggestions are put forward: strengthening the cognition of environmental protection education in enterprises, and putting environmental cost accounting and control into practice; Strengthen the enterprise's hardware and software facilities, carry on the activity-based costing reform as soon as possible; call on the government and the public to support vigorously, accelerate the progress of the enterprise's environmental protection work, perfect the corresponding accounting report system, force the enterprise to disclose the environmental cost to the outside.
【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：X322;F275.3

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