【摘要】：隨著國民經(jīng)濟持續(xù)快速發(fā)展，鋼鐵企業(yè)也有了一定程度的發(fā)展。然而，，與鋼鐵企業(yè)發(fā)展相伴隨的是一系列嚴重的環(huán)境問題，鋼鐵企業(yè)生產(chǎn)過程中消耗大量能源資源的同時，也對環(huán)境造成了嚴重的影響。在落實科學(xué)發(fā)展觀、建設(shè)和諧社會的大背景下，鋼鐵生產(chǎn)企業(yè)可持續(xù)發(fā)展的一個著眼點就是努力維護利于企業(yè)發(fā)展的良好自然環(huán)境與社會環(huán)境，顯然需要環(huán)境會計的支持。環(huán)境會計的核心問題是環(huán)境成本的核算，其對企業(yè)成本節(jié)約和經(jīng)濟效益的提高具有重要意義。如果環(huán)境成本核算問題的研究能夠有所突破，必將給環(huán)境會計的發(fā)展注入無限生機與活力，并促使鋼鐵企業(yè)積極承擔社會責任，主動履行環(huán)保義務(wù)，最終實現(xiàn)企業(yè)經(jīng)濟效益與社會環(huán)境效益的統(tǒng)一。 本文從微觀企業(yè)內(nèi)部管理角度出發(fā)，在研究分析國內(nèi)外研究成果的基礎(chǔ)上，對鋼鐵企業(yè)環(huán)境成本核算與報告進行研究。首先，介紹研究背景、在研究分析國內(nèi)外關(guān)于環(huán)境成本研究成果的基礎(chǔ)上，介紹本文的研究目的、意義以及研究方法。其次，科學(xué)界定企業(yè)環(huán)境成本的相關(guān)概念，研究總結(jié)環(huán)境成本核算的基礎(chǔ)理論以及內(nèi)部化的影響，為環(huán)境成本核算與報告提供理論基礎(chǔ)。進而分析現(xiàn)行成本核算模式對鋼鐵企業(yè)環(huán)境成本處理存在的局限性，明確了企業(yè)建立新的環(huán)境成本核算體系的必要性。建立鋼鐵企業(yè)環(huán)境成本核算的體系，確定了環(huán)境成本確認標準，并且根據(jù)內(nèi)部環(huán)境成本和外部環(huán)境成本的不同特點提出了相應(yīng)計量方法，采用基于生命周期的作業(yè)成本法對環(huán)境成本進行歸集與分配。把非獨立環(huán)境成本報告與獨立環(huán)境成本報告相融合，規(guī)范環(huán)境成本報告，并以寶鋼為例，驗證環(huán)境成本核算與報告的可行性。最后總結(jié)我國目前在環(huán)境成本核算上存在的問題和障礙，借鑒國外企業(yè)在環(huán)境成本核算研究方面的經(jīng)驗，提出相關(guān)的建議和措施來保障環(huán)境成本核算體系在鋼鐵企業(yè)的順利建立和應(yīng)用。
[Abstract]:With the sustained and rapid development of the national economy, iron and steel enterprises also have a certain degree of development. However, the development of iron and steel enterprises is accompanied by a series of serious environmental problems. The production process of iron and steel enterprises consumes a lot of energy resources, but also has a serious impact on the environment. Under the background of carrying out the scientific development view and building a harmonious society, one of the focus of the sustainable development of iron and steel production enterprises is to maintain a good natural and social environment conducive to the development of the enterprise, which obviously needs the support of environmental accounting. The core problem of environmental accounting is the accounting of environmental cost, which is of great significance to the cost saving and the improvement of economic benefits of enterprises. If there is a breakthrough in the study of environmental cost accounting, it will surely inject infinite vitality and vitality into the development of environmental accounting, and promote the iron and steel enterprises to take on social responsibility and actively fulfill their environmental protection obligations. Finally, realize the unity of economic benefit and social environmental benefit. From the point of view of internal management of micro enterprises, this paper studies the environmental cost accounting and report of iron and steel enterprises on the basis of research results at home and abroad. Firstly, the research background is introduced, and the purpose, significance and research method of this paper are introduced on the basis of analyzing the research results of environmental cost at home and abroad. Secondly, it defines the related concepts of enterprise environmental cost scientifically, studies and summarizes the basic theory of environmental cost accounting and the influence of internalization, and provides the theoretical basis for environmental cost accounting and reporting. Then it analyzes the limitations of the current cost accounting model to the environmental cost treatment of iron and steel enterprises, and clarifies the necessity of establishing a new environmental cost accounting system. The system of environmental cost accounting in iron and steel enterprises is established, the standard of environmental cost confirmation is determined, and the corresponding measurement methods are put forward according to the different characteristics of internal environmental cost and external environmental cost. Life-cycle based Activity-based costing (ABC) is used to gather and distribute environmental costs. The non-independent environmental cost report is combined with the independent environmental cost report, and the environmental cost report is standardized. Taking Baosteel as an example, the feasibility of environmental cost accounting and reporting is verified. Finally, it summarizes the existing problems and obstacles in environmental cost accounting in our country, and draws lessons from the experience of foreign enterprises in the research of environmental cost accounting. Some suggestions and measures are put forward to ensure the smooth establishment and application of environmental cost accounting system in iron and steel enterprises.
【學(xué)位授予單位】：遼寧科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.31;F406.7

【參考文獻】

相關(guān)期刊論文 前4條

1 程隆云;企業(yè)環(huán)境成本核算若干問題的思考[J];北京理工大學(xué)學(xué)報(社會科學(xué)版);2005年01期

2 徐瑜青,王燕祥,于增彪;環(huán)境成本計劃和控制的生命周期全成本法[J];上海環(huán)境科學(xué);2003年08期

3 高茜;;我國企業(yè)社會責任會計信息披露的問題及對策[J];企業(yè)導(dǎo)報;2013年07期

4 馬業(yè)雙;陳春華;肖傳虎;趙文杰;;探討在產(chǎn)品數(shù)量和價格變化對陽極成本的影響[J];炭素技術(shù);2010年05期

本文編號：2159220