發(fā)布時間：2018-06-24 10:01

  本文選題：水泥窯 + 協(xié)同處置��； 參考：《財會月刊》2015年02期

【摘要】：廢棄物處置是我國一個重要的環(huán)保產(chǎn)業(yè)分支。近年來,水泥窯協(xié)同處置在廢棄物處置領域發(fā)揮越來越重要的作用,并得到了國家環(huán)保部的認可。但目前水泥企業(yè)還沒有對協(xié)同處置成本進行單獨核算,而是將其成本并入水泥生產(chǎn)成本中,這既不利于水泥成本準確核算,也影響了水泥企業(yè)環(huán)境成本信息的完整披露。因此,本文根據(jù)水泥窯協(xié)同處置生產(chǎn)流程與現(xiàn)有成本核算基礎,應用專項成本核算結合作業(yè)成本法設計了水泥窯協(xié)同處置成本核算與信息披露體系,旨在為水泥企業(yè)政府財政補貼體系制定、公眾監(jiān)督等方面提供決策信息。
[Abstract]:Waste disposal is an important branch of environmental protection industry in China. In recent years, cement kiln cooperative disposal plays an increasingly important role in the field of waste disposal, and has been recognized by the Ministry of Environmental Protection. But at present the cement enterprise has not carried on the separate accounting to the coordinated disposal cost, but has incorporated its cost into the cement production cost, which is not conducive to the accurate accounting of the cement cost, but also affects the complete disclosure of the environmental cost information of the cement enterprise. Therefore, according to the production process of cement kiln collaborative disposal and the basis of existing cost accounting, the cost accounting and information disclosure system of cement kiln cooperative disposal is designed by using special cost accounting combined with activity-based costing. The purpose of this paper is to provide decision-making information for government subsidy system and public supervision of cement enterprises.
【作者單位】： 北京科技大學東凌經(jīng)濟管理學院;
【基金】：國家自然科學基金項目“考慮環(huán)境因素的產(chǎn)品生命周期評價理論與實踐研究”(項目編號:79970101) 北京市哲學社科規(guī)劃項目“考慮循環(huán)經(jīng)濟與低碳經(jīng)濟因素的流程工業(yè)企業(yè)綜合績效評價體系研究”(項目編號:13JDJGA032) 中央高�；究蒲袠I(yè)務費專項項目“北京水泥產(chǎn)業(yè)低碳發(fā)展路徑研究”(項目編號:FRF-SD-13-003B)
【分類號】：F426.721;F406.72

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