本文選題：制造型企業(yè) + 環(huán)境成本控制�。� 參考：《江西理工大學(xué)》2014年碩士論文

【摘要】：浙江省是制造業(yè)大省，制造業(yè)已成為該省經(jīng)濟(jì)的支柱，也是其經(jīng)濟(jì)增長(zhǎng)的重要驅(qū)動(dòng)力。從宏觀來(lái)看，這些年來(lái)浙江制造業(yè)取得了很大的發(fā)展，整體實(shí)力明顯增強(qiáng)，結(jié)構(gòu)有所改善，市場(chǎng)競(jìng)爭(zhēng)力進(jìn)一步增強(qiáng)，但其發(fā)展仍主要依賴(lài)于要素的投入，經(jīng)濟(jì)效率普遍還不高。雖然制造業(yè)的發(fā)展帶來(lái)了浙江省經(jīng)濟(jì)的高增長(zhǎng)，但同時(shí)我們必須看到給資源與環(huán)境帶來(lái)了巨大的壓力，將制約浙江制造業(yè)的可持續(xù)發(fā)展；從微觀來(lái)看，在激烈的市場(chǎng)競(jìng)爭(zhēng)條件下，浙江制造型企業(yè)通常從自身利益出發(fā)，環(huán)境保護(hù)普遍僅僅滿(mǎn)足政府政策的最低要求，導(dǎo)致大量環(huán)境污染由社會(huì)“買(mǎi)單”。但隨著環(huán)境問(wèn)題的日益突出和環(huán)保訴求的增加，那種把環(huán)保責(zé)任轉(zhuǎn)嫁給社會(huì)的局面將不存在。因此浙江制造型企業(yè)主動(dòng)進(jìn)行環(huán)境成本控制將變得尤為重要，企業(yè)越盡早進(jìn)行環(huán)境成本控制，就越能滿(mǎn)足各方面的要求，規(guī)避日益增加的環(huán)境成本，獲取競(jìng)爭(zhēng)優(yōu)勢(shì)、提高經(jīng)濟(jì)效益。 本文根據(jù)企業(yè)環(huán)境成本控制的相關(guān)理論，首先分析了浙江制造型企業(yè)的特點(diǎn)及面臨的環(huán)境問(wèn)題，并對(duì)浙江制造型企業(yè)環(huán)境成本的特征、分類(lèi)及影響因素進(jìn)行探討，利用價(jià)值鏈理論對(duì)浙江制造型企業(yè)環(huán)境成本構(gòu)成進(jìn)行分析；其次通過(guò)對(duì)浙江制造型企業(yè)環(huán)境成本控制現(xiàn)狀、必要性及目標(biāo)分析，得出建立有效控制模式的迫切性，，將價(jià)值鏈理論引入浙江制造型企業(yè)環(huán)境成本控制中，構(gòu)建了價(jià)值鏈視角環(huán)境成本控制模式圖，把環(huán)境成本控制的重點(diǎn)放在根據(jù)內(nèi)外價(jià)值鏈分解的各個(gè)關(guān)鍵價(jià)值活動(dòng)中，針對(duì)分解的幾個(gè)重要活動(dòng)實(shí)施控制方法；最后聯(lián)系具體案例，試圖找到一種有效的途徑促使制造型企業(yè)主動(dòng)參與到控制活動(dòng)中，成為環(huán)境控制的主體，為環(huán)境成本控制提供合理框架。
[Abstract]:The manufacturing industry has become the mainstay of the province's economy and an important driving force for its economic growth. From the macro point of view, Zhejiang manufacturing industry has made great progress in recent years, the overall strength has been obviously enhanced, the structure has been improved, and the market competitiveness has been further enhanced. However, its development is still mainly dependent on the input of key elements, and the economic efficiency is generally not high. Although the development of manufacturing industry has brought about high economic growth in Zhejiang Province, at the same time, we must see that it brings enormous pressure to resources and environment, which will restrict the sustainable development of manufacturing industry in Zhejiang Province. Under the condition of fierce market competition, Zhejiang manufacturing enterprises usually set out from their own interests, environmental protection generally only meets the minimum requirements of government policies, resulting in a large number of environmental pollution by the society "pay". However, with the increasingly prominent environmental problems and the increasing demands of environmental protection, the situation of transferring environmental responsibility to society will not exist. Therefore, it will be particularly important for Zhejiang manufacturing enterprises to take the initiative in environmental cost control. The sooner the enterprise carries out environmental cost control, the more it can meet the requirements of all aspects, avoid the increasing environmental cost and gain the competitive advantage. Improve economic efficiency. Based on the theory of environmental cost control, this paper first analyzes the characteristics and environmental problems of manufacturing enterprises in Zhejiang Province, and discusses the characteristics, classification and influencing factors of environmental costs of manufacturing enterprises in Zhejiang Province. By using the value chain theory to analyze the environmental cost composition of manufacturing enterprises in Zhejiang Province, secondly, by analyzing the current situation, necessity and goal of environmental cost control of manufacturing enterprises in Zhejiang Province, the urgency of establishing an effective control model is obtained. This paper introduces the value chain theory into the environmental cost control of manufacturing enterprises in Zhejiang Province, constructs the model diagram of environmental cost control from the value chain perspective, and focuses on the key value activities decomposed according to the internal and external value chain. In view of several important activities that decompose, control methods are implemented. Finally, connecting with specific cases, the author tries to find an effective way to urge manufacturing enterprises to participate actively in the control activities and become the main body of environmental control. Provide a reasonable framework for environmental cost control.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F425;F406.7

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