本文選題：環(huán)境成本 + 環(huán)境成本管理　； 參考：《吉林財經(jīng)大學(xué)》2013年碩士論文

【摘要】：進(jìn)入21世紀(jì)以來，隨著經(jīng)濟(jì)的發(fā)展，工業(yè)技術(shù)的進(jìn)步，人類在生產(chǎn)活動中向自然界排放廢物垃圾等污染物的現(xiàn)象愈演愈烈。企業(yè)作為推動經(jīng)濟(jì)社會發(fā)展的重要個體,同時也是主要的污染制造者,有責(zé)任和義務(wù)對其在生產(chǎn)經(jīng)營活動過程中排放的環(huán)境污染和過度消耗的資源等承擔(dān)責(zé)任，建立健全自身環(huán)境管理體系,實施有效的環(huán)境成本管理。 雖然，近幾年關(guān)于加強(qiáng)企業(yè)環(huán)境成本管理以及解決相關(guān)問題的呼聲日漸強(qiáng)烈，實務(wù)界與理論界對此的重視程度與日俱增，國內(nèi)外關(guān)于環(huán)境成本管理方面的研究很多，但就國內(nèi)企業(yè)而言，我們始終沒有建立一個統(tǒng)一的環(huán)境成本管理模式及健全的管理體系，為企業(yè)指明環(huán)境成本管理建設(shè)工作的理論性方向。因此，目前環(huán)境成本管理理論與實務(wù)的研究是擺在我們面前急待解決的課題，，這也是本文研究的根本目的所在。 本文在環(huán)境成本管理的理論研究的基礎(chǔ)上，深入剖析了我國企業(yè)環(huán)境成本管理的現(xiàn)狀及存在的問題，通過吸收和借鑒企業(yè)環(huán)境成本管理的國際經(jīng)驗，對如何完善我國企業(yè)環(huán)境成本管理提出了相應(yīng)對策，希望有助于企業(yè)加強(qiáng)環(huán)境成本管理，建立統(tǒng)一的環(huán)境成本管理模式，健全環(huán)境成本管理體系，為企業(yè)實施環(huán)境成本管理開辟一條新途徑。
[Abstract]:Since the beginning of the 21st century, with the development of economy and the progress of industrial technology, the phenomenon of waste waste and other pollutants discharged into nature by human beings has become more and more serious. As an important individual in promoting economic and social development, enterprises are also major polluters. They have the responsibility and obligation to take responsibility for the environmental pollution and excessive consumption of resources they discharge during the production and operation process. Establish and improve its own environmental management system and implement effective environmental cost management. Although, in recent years, the voice of strengthening enterprise environmental cost management and solving related problems has become increasingly strong, the practical and theoretical circles pay more and more attention to it, and there are a lot of research on environmental cost management at home and abroad. However, as far as domestic enterprises are concerned, we have never established a unified environmental cost management model and a sound management system, pointing out the theoretical direction of environmental cost management for enterprises. Therefore, the current research of environmental cost management theory and practice is an urgent problem to be solved in front of us, which is the fundamental purpose of this paper. Based on the theoretical research of environmental cost management, this paper deeply analyzes the present situation and existing problems of environmental cost management in Chinese enterprises, and draws on the international experience of environmental cost management of enterprises. This paper puts forward the corresponding countermeasures on how to perfect the environmental cost management of our country's enterprises, hoping that it will help enterprises to strengthen the environmental cost management, establish a unified environmental cost management mode, and perfect the environmental cost management system. Open up a new way for enterprises to implement environmental cost management.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

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