發(fā)布時間：2018-06-20 02:54

  本文選題：環(huán)境成本控制 + 清潔生產　； 參考：《天津商業(yè)大學》2014年碩士論文

【摘要】：隨著技術進步和經濟的發(fā)展，，資源環(huán)境狀況日益惡化，資源環(huán)境合理開發(fā)利用、樹立可持續(xù)的發(fā)展觀為中心內容的現(xiàn)代人類文明建設，在全球性社會、經濟及環(huán)境新秩序的建設過程中逐漸被重視。在傳統(tǒng)企業(yè)看來，環(huán)境成本根本不足為道，因此總是被忽略，由此導致企業(yè)很難對總成本做好把握。將成本的計算逐步延伸到環(huán)境領域，并在這過程中盡最大努力發(fā)揮出管理會計應有的作用，就理所當然的成了研究的重點內容。環(huán)境成本控制的出現(xiàn)，不僅擴大了成本控制領域，同時實現(xiàn)了企業(yè)經營模式的轉變，由當初單純追求物質利益最大化轉變?yōu)橐原h(huán)保為前提的可持續(xù)發(fā)展模式。 此文以國內環(huán)境成本控制的現(xiàn)實情況為依據(jù)，進行探索和研究，并以QS造紙企業(yè)為研究對象，將理論研究、案例分析進行有機地結合，從而對QS造紙企業(yè)在環(huán)境成本控制框架和實際選擇兩個方面作出探討。文中對環(huán)境成本的概念及其相應內容進行了全新的界定，區(qū)別于以往的研究，本論文把企業(yè)活動可能對個人或人類造成不良影響的外部環(huán)境成本包括到環(huán)境成本的概念中來，擴大了環(huán)境成本的內涵和外延。此種成本，通常來說，是指企業(yè)生產經營過程中帶來的一系列環(huán)境污染，它嚴重威脅著人類的健康，財產和福利也受到嚴重損害。然而在現(xiàn)實法律體系中，企業(yè)還沒有以任何貨幣形式對一系列損失作出承擔。此外，本文還在清潔生產的基礎之上，得出了環(huán)境成本控制思想，并從事前、事中、事后三個階段形成的系統(tǒng)思想出發(fā)，對環(huán)境成本控制在QS造紙企業(yè)實施過程中的發(fā)揮水平作出綜合分析。
[Abstract]:With the development of technology and economy, the situation of resources and environment is worsening day by day. The construction of modern human civilization, which is centered on the establishment of sustainable development view and the rational exploitation and utilization of resources and environment, is in the global society. The construction of new economic and environmental order has gradually been attached importance to. In the view of traditional enterprises, environmental cost is not enough, so it is always ignored, which makes it difficult for enterprises to grasp the total cost. It is a matter of course that the cost calculation is extended to the field of environment and that the best efforts are made to play the role that management accounting should play in the process. The emergence of environmental cost control not only expands the field of cost control, but also realizes the transformation of enterprise management mode, from pursuing the maximization of material benefits to sustainable development mode with the premise of environmental protection. Based on the reality of domestic environmental cost control, this paper explores and studies QS papermaking enterprises, and organically combines theoretical research and case analysis. The paper discusses the environmental cost control framework and practical selection of QS papermaking enterprises. In this paper, the concept of environmental cost and its corresponding contents are completely defined, which is different from previous studies. This paper includes the external environmental cost of enterprise activities which may have a negative impact on individuals or human beings into the concept of environmental cost. Expand the connotation and extension of environmental cost. This kind of cost, generally speaking, refers to a series of environmental pollution brought by enterprises in the process of production and operation. It is a serious threat to human health, property and welfare are also seriously damaged. However, in the real legal system, enterprises have not taken any monetary form to bear a series of losses. In addition, on the basis of cleaner production, this paper draws the idea of environmental cost control, and sets out the system thought of three stages before, during and after the process. This paper makes a comprehensive analysis on the exertion level of environmental cost control in the implementation of QS papermaking enterprises.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.83

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本文編號：2042613