本文選題：產(chǎn)品生命周期 + 環(huán)境成本　； 參考：《中南林業(yè)科技大學(xué)》2016年碩士論文

【摘要】：隨著社會(huì)的進(jìn)步、經(jīng)濟(jì)的發(fā)展,環(huán)境問題也隨之而來。國家對(duì)環(huán)境的重視,大量學(xué)者對(duì)環(huán)境會(huì)計(jì)的研究,使得越來越多的人關(guān)注環(huán)境成本。企業(yè)開始關(guān)注自身的發(fā)展與生態(tài)環(huán)境之間的平衡關(guān)系,在其社會(huì)責(zé)任報(bào)告中對(duì)自身發(fā)生的與環(huán)境有關(guān)的信息予以披露,但多以文字信息出現(xiàn)。與此同時(shí),國家對(duì)企業(yè)使用的環(huán)保設(shè)備的情況在稅法上給予相應(yīng)的減免。由于我國對(duì)環(huán)境成本的相關(guān)會(huì)計(jì)準(zhǔn)則尚未出臺(tái),大多數(shù)企業(yè)對(duì)環(huán)境成本的核算也只是摸著石頭過河,企業(yè)發(fā)生的環(huán)境成本大多都隱藏在管理費(fèi)用中,多以企業(yè)發(fā)生的綠化費(fèi)、排污費(fèi)和環(huán)保費(fèi)等形式出現(xiàn)。在某種程度上降低了產(chǎn)品的成本,為出口企業(yè)對(duì)其遭到反傾銷埋下了隱患。此外,企業(yè)只對(duì)生產(chǎn)制造環(huán)節(jié)發(fā)生的環(huán)境成本予以關(guān)注,并沒有對(duì)其產(chǎn)品的整個(gè)生命周期發(fā)生的環(huán)境成本納入核算的范圍。本文基于產(chǎn)品生命周期視角對(duì)環(huán)境成本的核算進(jìn)行研究,不僅能夠完整地了解其發(fā)生的環(huán)境成本的情況,在一定程度上可以避免先污染后治理的現(xiàn)象發(fā)生；而且對(duì)出口企業(yè)增加其產(chǎn)品成本,提高其在反傾銷應(yīng)訴中的勝訴率也有一定的作用。本文首先闡明選題背景、研究意義及研究目的,據(jù)以對(duì)研究內(nèi)容和論文的框架進(jìn)行確定,并查閱國內(nèi)外相關(guān)文獻(xiàn)分析環(huán)境成本核算的研究現(xiàn)狀,隨后為后文的寫作做相應(yīng)的理論鋪墊,介紹環(huán)境成本定義、分類及產(chǎn)品生命周期理論。在有了相應(yīng)的理論基礎(chǔ)后,便開始了本文核心部分的寫作,即對(duì)企業(yè)環(huán)境成本核算進(jìn)行研究。本文將產(chǎn)品的生命周期分為五個(gè)部分,即產(chǎn)品的研發(fā)設(shè)計(jì)階段、生產(chǎn)制造階段、銷售階段、使用階段和報(bào)廢階段,按照各個(gè)生命環(huán)節(jié)發(fā)生的環(huán)境成本做出相應(yīng)的確認(rèn)、計(jì)量和披露的內(nèi)容,并將生產(chǎn)階段中原材料的采購環(huán)節(jié)發(fā)生的環(huán)境成本納入到核算的范圍。在披露形式上,對(duì)不同的方式進(jìn)行分析,得出采用單獨(dú)的環(huán)境成本報(bào)告的方式最為合適,并認(rèn)為以貨幣形式進(jìn)行披露的同時(shí)加上非貨幣信息的形式更能全面的反映出環(huán)境成本信息。最后,以湖南榮鵬環(huán)保科技有限公司的18萬噸廢渣冶煉項(xiàng)目為實(shí)例來驗(yàn)證本文對(duì)環(huán)境成本確認(rèn)、計(jì)量和報(bào)告的可行性并得出本文結(jié)論。
[Abstract]:With the progress of society and the development of economy, environmental problems also follow. More and more people pay attention to the environmental cost because of the attention of the country to the environment and the study of the environmental accounting by a large number of scholars. Enterprises begin to pay attention to the balance between their own development and ecological environment, and disclose the environmental information in their social responsibility reports, but most of them appear as text information. At the same time, the state on the use of environmental protection equipment enterprises to give corresponding tax relief. As the relevant accounting standards for environmental costs have not yet been issued in our country, most enterprises only cross the river in accounting for environmental costs. Most of the environmental costs incurred by enterprises are hidden in management expenses, mostly due to the greening costs incurred by enterprises. Sewage charges and environmental fees and other forms appear. To some extent, reduce the cost of products, for export companies to face anti-dumping hidden dangers. In addition, the enterprise only pays attention to the environmental cost of the production and manufacturing link, and does not bring the environmental cost of the whole life cycle of its product into the scope of accounting. Based on the view of product life cycle, this paper studies the accounting of environmental cost, which can not only completely understand the situation of environmental cost, but also avoid the phenomenon of pollution before treatment to a certain extent. Moreover, it also plays an important role in increasing the cost of products and increasing the rate of success of export enterprises in antidumping cases. Firstly, this paper clarifies the background, significance and purpose of the research, determines the research content and the framework of the thesis, and looks up the current situation of the research on the environmental cost accounting in the relevant literature at home and abroad. Then, it introduces the definition, classification and product life cycle theory of environmental cost. After having the corresponding theory foundation, began the writing of the core part of this article, namely carries on the research to the enterprise environment cost accounting. In this paper, the product life cycle is divided into five parts, namely, the stage of product development and design, the stage of production and manufacture, the stage of sale, the stage of use and the stage of scrapping, and the corresponding confirmation is made according to the environmental cost of each life link. Measurement and disclosure of the content, and the production of raw materials in the procurement process of the environmental costs to be included in the accounting scope. In terms of the form of disclosure, different approaches are analysed and it is concluded that a separate approach to environmental cost reporting is most appropriate, It is considered that the disclosure in monetary form and the non-monetary information can reflect the environmental cost information more comprehensively. Finally, taking 180000 tons of waste slag smelting project of Hunan Rongpeng Environmental Protection Technology Co., Ltd as an example, the feasibility of this paper to confirm, measure and report on environmental cost is verified and the conclusion of this paper is drawn.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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