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

【摘要】：隨著技術(shù)進(jìn)步和經(jīng)濟(jì)的發(fā)展，，資源環(huán)境狀況日益惡化，資源環(huán)境合理開(kāi)發(fā)利用、樹(shù)立可持續(xù)的發(fā)展觀為中心內(nèi)容的現(xiàn)代人類文明建設(shè)，在全球性社會(huì)、經(jīng)濟(jì)及環(huán)境新秩序的建設(shè)過(guò)程中逐漸被重視。在傳統(tǒng)企業(yè)看來(lái)，環(huán)境成本根本不足為道，因此總是被忽略，由此導(dǎo)致企業(yè)很難對(duì)總成本做好把握。將成本的計(jì)算逐步延伸到環(huán)境領(lǐng)域，并在這過(guò)程中盡最大努力發(fā)揮出管理會(huì)計(jì)應(yīng)有的作用，就理所當(dāng)然的成了研究的重點(diǎn)內(nèi)容。環(huán)境成本控制的出現(xiàn)，不僅擴(kuò)大了成本控制領(lǐng)域，同時(shí)實(shí)現(xiàn)了企業(yè)經(jīng)營(yíng)模式的轉(zhuǎn)變，由當(dāng)初單純追求物質(zhì)利益最大化轉(zhuǎn)變?yōu)橐原h(huán)保為前提的可持續(xù)發(fā)展模式。 此文以國(guó)內(nèi)環(huán)境成本控制的現(xiàn)實(shí)情況為依據(jù)，進(jìn)行探索和研究，并以QS造紙企業(yè)為研究對(duì)象，將理論研究、案例分析進(jìn)行有機(jī)地結(jié)合，從而對(duì)QS造紙企業(yè)在環(huán)境成本控制框架和實(shí)際選擇兩個(gè)方面作出探討。文中對(duì)環(huán)境成本的概念及其相應(yīng)內(nèi)容進(jìn)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(dòng)可能對(duì)個(gè)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(lái)，擴(kuò)大了環(huán)境成本的內(nèi)涵和外延。此種成本，通常來(lái)說(shuō)，是指企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程中帶來(lái)的一系列環(huán)境污染，它嚴(yán)重威脅著人類的健康，財(cái)產(chǎn)和福利也受到嚴(yán)重?fù)p害。然而在現(xiàn)實(shí)法律體系中，企業(yè)還沒(méi)有以任何貨幣形式對(duì)一系列損失作出承擔(dān)。此外，本文還在清潔生產(chǎn)的基礎(chǔ)之上，得出了環(huán)境成本控制思想，并從事前、事中、事后三個(gè)階段形成的系統(tǒng)思想出發(fā)，對(duì)環(huán)境成本控制在QS造紙企業(yè)實(shí)施過(guò)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(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.83

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 石芝玲,侯曉珉,包景嶺,尹立峰;清潔生產(chǎn)理論基礎(chǔ)[J];城市環(huán)境與城市生態(tài);2004年03期

2 于敏;;環(huán)境成本若干問(wèn)題研究[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2006年10期

3 陳亮;;環(huán)境成本計(jì)量方法綜述[J];財(cái)會(huì)通訊;2009年16期

4 李秉祥,張蕾;企業(yè)環(huán)境成本控制過(guò)程淺探[J];財(cái)會(huì)月刊;2004年08期

5 徐玖平,蔣洪強(qiáng);制造型企業(yè)環(huán)境成本控制的機(jī)理與模式[J];管理世界;2003年04期

6 沈玉梅;清潔生產(chǎn)發(fā)展及應(yīng)用前景[J];環(huán)境科學(xué)進(jìn)展;1998年02期

7 王立彥,尹春艷,李維剛;我國(guó)企業(yè)環(huán)境會(huì)計(jì)實(shí)務(wù)調(diào)查分析[J];會(huì)計(jì)研究;1998年08期

8 洪冰;;造紙行業(yè)清潔生產(chǎn)案例分析及對(duì)策[J];環(huán)境保護(hù)與循環(huán)經(jīng)濟(jì);2007年05期

9 張敏;;科學(xué)發(fā)展觀下的環(huán)境成本管理變革研究[J];山東財(cái)政學(xué)院學(xué)報(bào);2009年06期

10 金友良,肖序,王偉達(dá);對(duì)企業(yè)環(huán)境成本控制的探討[J];上海會(huì)計(jì);2001年12期

本文編號(hào)：2042613