本文選題：低碳經(jīng)濟(jì)　切入點(diǎn)：環(huán)境成本　出處：《安徽大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近年來(lái),我國(guó)經(jīng)濟(jì)實(shí)現(xiàn)了快速發(fā)展,社會(huì)發(fā)展水平不斷提高,人們生活水平持續(xù)改善。但是在這個(gè)過(guò)程中,生態(tài)環(huán)境也遭到了嚴(yán)重的破壞,嚴(yán)重威脅著人類(lèi)的健康和經(jīng)濟(jì)的可持續(xù)發(fā)展。上個(gè)世紀(jì)七十年代后期,我國(guó)作出了改革開(kāi)放的偉大戰(zhàn)略抉擇。我國(guó)各領(lǐng)域改革,特別是經(jīng)濟(jì)領(lǐng)域改革深入推進(jìn),經(jīng)濟(jì)增長(zhǎng)速度不斷提高,社會(huì)財(cái)富迅速積累。歷經(jīng)三十多年的發(fā)展歷程,中國(guó)已經(jīng)成為世界第二大經(jīng)濟(jì)體,綜合國(guó)力顯著提高,國(guó)際影響力也持續(xù)增強(qiáng)。但是,我們也應(yīng)該清楚的認(rèn)識(shí)到,在經(jīng)濟(jì)快速發(fā)展的過(guò)程中,生態(tài)環(huán)境遭到了嚴(yán)重的破壞,過(guò)去粗放式經(jīng)營(yíng)和發(fā)展的方式已經(jīng)不適應(yīng)當(dāng)前的發(fā)展態(tài)勢(shì)。中國(guó)經(jīng)濟(jì)的快速發(fā)展也迅速透支了環(huán)境的承載能力。所以,我國(guó)應(yīng)該徹底轉(zhuǎn)變經(jīng)濟(jì)發(fā)展理念,大力發(fā)展低碳經(jīng)濟(jì)。為了進(jìn)一步整治環(huán)境污染,恢復(fù)生態(tài)環(huán)境,國(guó)家出臺(tái)了一系列重要的政策和法律法規(guī),低碳經(jīng)濟(jì)正以一種全新的發(fā)展理念出現(xiàn)在人們的視野中�，F(xiàn)如今,各國(guó)都在積極倡導(dǎo)低碳理念,致力于發(fā)展低碳經(jīng)濟(jì)。企業(yè)也應(yīng)該充分認(rèn)識(shí)到環(huán)境污染的危害性,要牢固樹(shù)立低碳發(fā)展理念,這樣才能不斷降低企業(yè)長(zhǎng)期生產(chǎn)成本,提高自身的核心競(jìng)爭(zhēng)力。高污染和高耗能企業(yè)必須要對(duì)傳統(tǒng)技術(shù)進(jìn)行改造,使用新技術(shù)和設(shè)備,這樣不僅可以減少污染物的排放,更為重要的是可以有效的降低和控制生產(chǎn)成本。從現(xiàn)實(shí)狀況來(lái)看,發(fā)展低碳經(jīng)濟(jì)已經(jīng)成為我國(guó)經(jīng)濟(jì)發(fā)展的戰(zhàn)略抉擇。企業(yè)要從戰(zhàn)略高度和長(zhǎng)遠(yuǎn)角度來(lái)重視和發(fā)展低碳經(jīng)濟(jì),不斷加強(qiáng)成本管理,這樣才能有效的管理和控制生產(chǎn)成本。企業(yè)應(yīng)該對(duì)環(huán)境成本進(jìn)行控制,確保在獲得生態(tài)效益和社會(huì)效益的同時(shí),也能獲得更大的經(jīng)濟(jì)效益。在低碳經(jīng)濟(jì)的背景之下,本文以HL公司為案例對(duì)低碳經(jīng)濟(jì)下的企業(yè)環(huán)境成本管理展開(kāi)了研究。HL公司是一家水泥制造廠,屬于污染較大的行業(yè),以低碳經(jīng)濟(jì)為視角對(duì)HL公司現(xiàn)行的環(huán)境成本管理進(jìn)行分析,使全文不僅具有相關(guān)的理論意義還具有重要的實(shí)踐意義。全文共分為六個(gè)部分。第一部分是緒論部分,介紹了研究的背景和意義,總結(jié)了國(guó)內(nèi)外學(xué)者對(duì)于環(huán)境成本管理的研究成果,概述了研究思路和方法以及論文的框架結(jié)構(gòu)等。第二部分闡述了了低碳經(jīng)濟(jì)以及企業(yè)環(huán)境成本管理的相關(guān)理論,概況了低碳經(jīng)濟(jì)和環(huán)境成本管理的涵義和特征,總結(jié)了企業(yè)環(huán)境成本的內(nèi)容和方法,探究出低碳經(jīng)濟(jì)下企業(yè)環(huán)境成本管理的意義。第三部分介紹了 HL公司的概況,以及HL公司的環(huán)境成本管理的現(xiàn)狀。第四部分提出了針對(duì)HL公司構(gòu)建環(huán)境成本管理體系,包括明確環(huán)境成本的分類(lèi)、改進(jìn)環(huán)境成本的核算制度、加強(qiáng)環(huán)境成本的控制。第五部分提出了 HL公司環(huán)境成本管理中應(yīng)關(guān)注的問(wèn)題及建議。第六部分對(duì)全文的研究進(jìn)行了總結(jié),并指出了研究中存在的不足以及對(duì)未來(lái)進(jìn)行展望。本文的研究有助于HL公司關(guān)注自身對(duì)環(huán)境的污染,承擔(dān)起應(yīng)付的社會(huì)責(zé)任,降低公司環(huán)境成本,將優(yōu)化的環(huán)境成本管理體系應(yīng)用于實(shí)際的工作中,在改善環(huán)境問(wèn)題的同時(shí)也能提高公司的競(jìng)爭(zhēng)力。此外,無(wú)論是對(duì)于我國(guó)還是西方國(guó)家,低碳經(jīng)濟(jì)和企業(yè)環(huán)境成本控制都是一個(gè)全新的領(lǐng)域,相關(guān)的研究還不夠深入。因此,從低碳經(jīng)濟(jì)理念角度對(duì)企業(yè)環(huán)境成本管理進(jìn)行研究和分析能夠完善和豐富我國(guó)環(huán)境成本管理的理論基礎(chǔ),具有重大的研究意義。
[Abstract]:In recent years, China's economy has achieved a rapid development, and constantly improve the level of social development, people's living standards continue to improve. But in this process, the ecological environment has been severely damaged, a serious threat to human health and sustainable development of economy. The late last century in 70s, China has made great strategic choice of reform open field. The reform of our country, especially in the field of economic reform, the economic growth rate continues to improve, the rapid accumulation of social wealth. After thirty years of development, China has become the world's second largest economy, comprehensive national strength significantly increased, international influence has continued to improve. However, we should also be aware of and in the process of rapid economic development, the ecological environment has been seriously damaged, the past extensive management and development mode is not accordance with development trend before. The rapid development of economy China quickly overdrawn the carrying capacity of the environment. Therefore, our country should thoroughly change the idea of economic development, vigorously develop low-carbon economy. In order to further remediation of environmental pollution, restoration of ecological environment, the country has issued a series of important policies and laws and regulations, low carbon economy is a new development the idea in people's vision. Nowadays, many countries are actively advocating low-carbon concept, is committed to the development of low carbon economy. Harm of enterprises should be fully aware of the environmental pollution, to firmly establish the concept of low-carbon development, so as to continuously reduce the enterprise long-term production cost, improve their core competitiveness. Energy consumption and high pollution enterprises must transform the traditional technology, using new technology and equipment, which can not only reduce the emission of pollutants, more importantly can effectively reduce and control The cost of production. From the actual situation, the development of low-carbon economy has become a strategic choice of China's economic development. Enterprises from a strategic and long-term perspective and pay much attention to the development of low carbon economy, continue to strengthen cost management, so as to effectively manage and control the production cost. The enterprise should control the environmental cost, ensure the the ecological benefits and social benefits at the same time, also can obtain greater economic benefits. Under the background of low-carbon economy, this paper takes HL company as a case of low carbon economy enterprise environmental cost management of.HL company is a cement manufacturing plant, belonging to high pollution industries, to a low carbon economy from the perspective of the analysis of the HL company's current environmental cost management, the paper not only has theoretical significance related also has important practical significance. This paper is divided into six parts. The first part is the introduction part Points, introduces the research background and significance, summarizes the domestic and foreign scholars research results of environmental cost management, summarizes the research ideas and methods and the structure of the thesis. The second part elaborates the related theory of low carbon economy and enterprise environmental cost management, overview of the meaning and characteristics of low-carbon economic and environmental costs management, summarizes the contents and methods of enterprise environmental cost, explore the environmental cost management in enterprises under the low carbon economy significance. The third part introduces the general situation of HL company, and the status quo of environmental cost management of HL company. The fourth part is put forward for HL company to build the environmental cost management system, including clear classification of environmental costs and improve the environmental cost accounting system, strengthen the environmental cost control. The fifth part puts forward the problems and suggestions concerning the environmental cost management of HL company in the sixth part. A summary of the whole article, and pointed out the shortcomings and the prospects for the future. This study will help HL company to pay attention to their own pollution to the environment, take to cope with social responsibility, reduce the environmental cost, the optimization of environmental cost management system applied to practical work, but also to improve the competitiveness of the company in improving the environmental problems at the same time. In addition, whether in China or western countries, low carbon economy and enterprise environment cost control is a new research field, the related research is not deep enough. Therefore, to enrich and improve the environmental cost management of China's theoretical research and analysis on the environmental cost management in enterprises from the low carbon economy in the perspective of philosophy, which has great significance.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.72;F426.71

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