【摘要】：黨的十八大把生態(tài)文明建設(shè)提升到與經(jīng)濟建設(shè)、政治建設(shè)、文化建設(shè)、社會建設(shè)五位一體的戰(zhàn)略高度，創(chuàng)造性地回答經(jīng)濟發(fā)展與資源環(huán)境關(guān)系問題所取得的最新理論成果，為統(tǒng)籌人與自然和諧發(fā)展指明了前進方向。生態(tài)文明建設(shè)和經(jīng)濟建設(shè)共同發(fā)展的宏觀背景下，作為社會經(jīng)濟系統(tǒng)的重要個體，企業(yè)承擔更多的環(huán)境責任和社會責任，企業(yè)迫切需要加強環(huán)境管理，適應(yīng)新的經(jīng)濟環(huán)境和市場需求，更好地處理企業(yè)經(jīng)濟效益、環(huán)境效益的關(guān)系從而獲得更長遠的發(fā)展。 從目前我國企業(yè)的環(huán)境管理現(xiàn)狀來看，企業(yè)環(huán)境管理信息不夠完備，作為企業(yè)獲得環(huán)境管理信息的環(huán)境成本核算體系不夠完善。而MFCA正是一種以“同時減少環(huán)境影響和成本”為目標的環(huán)境管理會計方法。所以，在我國制造業(yè)企業(yè)實行MFCA具有明確的現(xiàn)實意義。但是我國制造業(yè)企業(yè)接觸MFCA的時間較短，成功引入MFCA系統(tǒng)的企業(yè)為數(shù)不多，究其原因主要是MFCA在確認與計量企業(yè)各流程各種污染物排放所產(chǎn)生的外部環(huán)境損害成本方面存在不足，缺乏考核企業(yè)采用MFCA進行環(huán)境管理的效果的評價機制，不利于企業(yè)進行持續(xù)改進措施。 鑒于此，本文首先回顧了環(huán)境管理、環(huán)境成本核算和環(huán)境管理績效評價等理論研究成果，并深入剖析了MFCA的思想起源，根據(jù)MFCA的特點著重介紹了MFCA的核算目標、核算對象、成本分類與核算優(yōu)化流程；對MFCA成本核算與傳統(tǒng)成本核算進行了比較，分析了MFCA的主要特點和優(yōu)勢；從內(nèi)部化視角構(gòu)建了MFCA外部環(huán)境損害成本核算模型。 其次，本文構(gòu)建了物質(zhì)流環(huán)境管理評價模型。針對MFCA特點，建立了基于MFCA的“環(huán)境效益-經(jīng)濟效益”二元性環(huán)境管理評價系統(tǒng)，并篩選出能夠表達企業(yè)環(huán)境管理的環(huán)境效果的18個指標構(gòu)建評價體系，采用層次分析法設(shè)置指標體系權(quán)重，并采用簡單易行的指數(shù)評價法計算了體現(xiàn)MFCA環(huán)境效益的評價系數(shù)；從管理的成本效益角度出發(fā)，借鑒MFCA對環(huán)境成本核算的優(yōu)勢，，計算企業(yè)實施MFCA進行環(huán)境管理的經(jīng)濟效益增加值和減少值，利用成本效益評價法計算反映實施MFCA的經(jīng)濟效益的增量效益費用比。 最后為案例分析。以X鋼鐵公司為例，分析MFCA在鋼鐵生產(chǎn)加工企業(yè)的具體運用，并通過對企業(yè)資源利用和污染物排放數(shù)據(jù)的分析，核算企業(yè)環(huán)境效益和經(jīng)濟效益評價的關(guān)鍵指標，最后對X公司實施MFCA的環(huán)境管理績效進行評價，驗證“環(huán)境效益-經(jīng)濟效益”二元性環(huán)境管理評價體系的有效性。
文內(nèi)圖片：
圖片說明：物質(zhì)流成本與環(huán)境負荷關(guān)系
[Abstract]:The 18th National Congress of the Communist Party of China (CPC) promoted the construction of ecological civilization to the strategic height of integration with economic construction, political construction, cultural construction and social construction. It creatively answered the latest theoretical results on the relationship between economic development and resources and environment, and pointed out the way forward for the harmonious development of man and nature. Under the macro background of the common development of ecological civilization construction and economic construction, as an important individual of social and economic system, enterprises bear more environmental responsibility and social responsibility. Enterprises urgently need to strengthen environmental management, adapt to the new economic environment and market demand, and better deal with the relationship between enterprise economic benefits and environmental benefits so as to achieve longer-term development. According to the present situation of environmental management of enterprises in our country, the environmental management information of enterprises is not complete enough, and the environmental cost accounting system, which is used as an enterprise to obtain environmental management information, is not perfect. MFCA is an environmental management accounting method aimed at reducing environmental impact and cost at the same time. Therefore, the implementation of MFCA in China's manufacturing enterprises has a clear practical significance. However, the time of contact with MFCA by manufacturing enterprises in our country is relatively short, and few enterprises have successfully introduced MFCA system. The main reason is that MFCA is insufficient in confirming and measuring the cost of external environmental damage caused by the discharge of various pollutants in various processes of enterprises, and the lack of evaluation mechanism to assess the effect of using MFCA for environmental management is not conducive to enterprises to carry out continuous improvement measures. In view of this, this paper first reviews the theoretical research results of environmental management, environmental cost accounting and environmental management performance evaluation, and deeply analyzes the origin of MFCA. According to the characteristics of MFCA, it mainly introduces the accounting objectives, accounting objects, cost classification and accounting optimization process of MFCA, compares MFCA cost accounting with traditional cost accounting, and analyzes the main characteristics and advantages of MFCA. The cost accounting model of MFCA external environmental damage is constructed from the perspective of internalization. Secondly, the evaluation model of material flow environment management is constructed in this paper. According to the characteristics of MFCA, the dual environmental management evaluation system of "environmental benefit-economic benefit" based on MFCA is established, and 18 indexes which can express the environmental effect of enterprise environmental management are selected to construct the evaluation system. The weight of the index system is set up by AHP, and the evaluation coefficient reflecting the environmental benefit of MFCA is calculated by using the simple and feasible index evaluation method. From the point of view of cost-benefit of management, drawing lessons from the advantages of MFCA on environmental cost accounting, the added value and reduced value of economic benefits of environmental management carried out by enterprises are calculated, and the incremental benefit-cost ratio reflecting the economic benefits of implementing MFCA is calculated by using the method of cost-benefit evaluation. Finally, it is a case study. Taking X Iron and Steel Company as an example, this paper analyzes the concrete application of MFCA in iron and steel production and processing enterprises, and through the analysis of enterprise resource utilization and pollutant discharge data, calculates the key indexes of enterprise environmental benefit and economic benefit evaluation, and finally evaluates the environmental management performance of X Company to verify the effectiveness of the dual environmental management evaluation system of "environmental benefit-economic benefit".
【學位授予單位】：天津理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2;F224

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