【摘要】：人類的生活、生產(chǎn)活動不能脫離自然環(huán)境。隨著社會、經(jīng)濟(jì)的迅速發(fā)展,在經(jīng)歷了工業(yè)現(xiàn)代化的高速增長,在創(chuàng)造了豐富的物質(zhì)財富的同時,人類對自然資源的消耗在逐漸加大,污染物排放不斷增多,造成了巨大的生態(tài)環(huán)境的惡化。而不斷惡化的自然生態(tài)環(huán)境也反過來開始制約社會、經(jīng)濟(jì)的發(fā)展。為了有限的緩解經(jīng)濟(jì)發(fā)展和資源環(huán)境之間的矛盾,各國都在不斷的進(jìn)行探索�，F(xiàn)階段我國正面臨著資源總量偏少、資源效率偏低、環(huán)境破壞嚴(yán)重這三大難題。而我國粗放式的傳統(tǒng)生產(chǎn)模式,會對環(huán)境造成極大污染。企業(yè)作為資源配置的主體,在對資源進(jìn)行開發(fā)利用的同時,也成為了污染的主要來源。在環(huán)保意識的逐漸增強(qiáng)的今天,企業(yè)所應(yīng)承擔(dān)的社會環(huán)保責(zé)任備受關(guān)注。企業(yè)想要在競爭中立足,就必須要加大對環(huán)境的重視程度、減少其對環(huán)境造成的影響。傳統(tǒng)成本會計對各個環(huán)節(jié)的資源消耗并未進(jìn)行明確的區(qū)分,產(chǎn)生的廢棄物沒有單獨進(jìn)行核算,而是全部計入到成本,使得企業(yè)對環(huán)境成本沒有明確的意識,不利于企業(yè)有效的去改善環(huán)境問題,不適用于循環(huán)經(jīng)濟(jì)的發(fā)展。而物料流量成本會計作為一種新的環(huán)境管理成本會計,可以令物質(zhì)流量及其成本細(xì)致化、透明化,可以明顯提高企業(yè)的資源利用效率,有利于企業(yè)生產(chǎn)經(jīng)營成本降低,污染物排放的減少,使得企業(yè)的環(huán)境成本能夠得到科學(xué)的計量與控制,實現(xiàn)經(jīng)濟(jì)效益與環(huán)境管理雙贏的目的。 為了達(dá)到準(zhǔn)確對環(huán)境成本進(jìn)行計量與控制,減小經(jīng)濟(jì)發(fā)展對生態(tài)環(huán)境的破壞,發(fā)展循環(huán)經(jīng)濟(jì)的目的,需要引進(jìn)物料流量成本會計。在對國內(nèi)外研究文獻(xiàn)進(jìn)行梳理的基礎(chǔ)上,運用環(huán)境資源流轉(zhuǎn)平衡原理、物質(zhì)流分析理論、環(huán)境價值理論、循環(huán)經(jīng)濟(jì)理論作為理論基礎(chǔ)。結(jié)合前人的研究成果,闡述了物料流量成本會計與環(huán)境成本管理二者的關(guān)系,點明了運用物料流量成本會計對環(huán)境成本進(jìn)性計量與控制的現(xiàn)實意義,從理論上和技術(shù)上分析了運用物料流量成本會計對環(huán)境成本進(jìn)行計量與控制的必要性和可行性。通過定量與定性分析相結(jié)合的方法,建立物料流量成本會計的計量模型,通過對案例的分析,探索將物料流量成本會計應(yīng)用到對環(huán)境成本的計量與控制的可能。
[Abstract]:Human life, production activities cannot be separated from the natural environment. With the rapid development of society and economy, with the rapid growth of industrial modernization and the creation of rich material wealth, human consumption of natural resources is gradually increasing, and the discharge of pollutants is increasing. Caused a huge deterioration of the ecological environment. And the deteriorating natural ecological environment in turn began to restrict the development of society and economy. In order to alleviate the contradiction between economic development and resources and environment, countries are constantly exploring. At present, China is faced with three difficult problems, such as less total resources, low efficiency and serious environmental damage. However, the traditional production mode of extensive production in China will cause great pollution to the environment. As the main body of resource allocation, enterprise has become the main source of pollution at the same time. Today, the awareness of environmental protection is gradually enhanced, enterprises should bear the social responsibility for environmental protection has attracted much attention. If enterprises want to gain a foothold in competition, they must pay more attention to the environment and reduce its impact on the environment. The traditional cost accounting does not distinguish the resource consumption of each link clearly, and the waste is not accounted separately, but all of the waste is included in the cost, which makes the enterprise have no clear awareness of the environmental cost. It is not conducive to enterprises to effectively improve the environmental problems, not suitable for the development of circular economy. As a new kind of environmental management cost accounting, material flow cost accounting can make the material flow and its cost more detailed and transparent, and can obviously improve the efficiency of resource utilization and reduce the cost of production and operation of enterprises. With the reduction of pollutant emission, the environmental cost of enterprises can be measured and controlled scientifically, and the win-win goal of economic benefit and environmental management can be realized. In order to measure and control the environmental cost accurately, reduce the damage of the economic development to the ecological environment, and develop the circular economy, it is necessary to introduce the material flow cost accounting. On the basis of combing the domestic and foreign research documents, this paper uses the balance principle of environmental resources transfer, the theory of material flow analysis, the theory of environmental value and the theory of circular economy as the theoretical basis. Combined with previous research results, this paper expounds the relationship between material flow cost accounting and environmental cost management, and points out the practical significance of the application of material flow cost accounting to environmental cost progressive measurement and control. The necessity and feasibility of using material flow cost accounting to measure and control environmental cost are analyzed theoretically and technically. Through the combination of quantitative and qualitative analysis, the measurement model of material flow cost accounting is established, and the possibility of applying material flow cost accounting to the measurement and control of environmental cost is explored through the analysis of cases.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3

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