本文選題：污水處理廠　切入點(diǎn)：環(huán)境成本控制　出處：《哈爾濱商業(yè)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著社會(huì)主義現(xiàn)代化建設(shè)的快速發(fā)展,人們?cè)谶M(jìn)行生產(chǎn)、生活的過(guò)程中將會(huì)產(chǎn)生越來(lái)越多的污水,面對(duì)日益嚴(yán)峻的水污染形式,污水處理企業(yè)的作用隨之日益重要。污水處理企業(yè)一方面負(fù)責(zé)處理工業(yè)生產(chǎn)及居民生活所產(chǎn)生的廢水；另一方面,污水處理企業(yè)自身由于在處理污水的流程中使用各類藥劑、能源,致使企業(yè)自身的生產(chǎn)運(yùn)營(yíng)成本逐年攀升。同時(shí),由于這些藥劑材料、燃料能源等的不充分利用,隨之所產(chǎn)生的環(huán)境負(fù)擔(dān)也在逐年遞增。因此,在當(dāng)前形勢(shì)下進(jìn)行污水處理企業(yè)環(huán)境成本控制是很有必要的。這將有利于污水處理企業(yè)降低環(huán)境成本,在提高企業(yè)的經(jīng)濟(jì)效益的同時(shí)提升企業(yè)的綠色形象,進(jìn)而提升市場(chǎng)競(jìng)爭(zhēng)力,保證企業(yè)健康穩(wěn)定地發(fā)展。 在充分認(rèn)識(shí)到污水處理企業(yè)環(huán)境成本控制的重要性的基礎(chǔ)上,運(yùn)用案例分析法,以DS污水處理廠為例,通過(guò)對(duì)污水處理廠環(huán)境成本控制現(xiàn)狀的分析,判斷出污水處理廠現(xiàn)行環(huán)境成本控制過(guò)程中存在的問(wèn)題：環(huán)境成本控制機(jī)構(gòu)設(shè)置不完善、環(huán)境成本核算不科學(xué)、環(huán)境成本監(jiān)督過(guò)程存在漏洞。針對(duì)上述這些問(wèn)題,分析造成這種現(xiàn)狀的原因：管理者缺乏綠色生態(tài)意識(shí)、缺乏完善的環(huán)境成本核算體系、忽視環(huán)境成本發(fā)生的全過(guò)程。在對(duì)問(wèn)題和原因進(jìn)行分析的基礎(chǔ)上,運(yùn)用總成本最優(yōu)原則、預(yù)防控制原則和全過(guò)程控制原則,從組織機(jī)構(gòu)、責(zé)任中心、核算方法、控制流程、考核機(jī)制五個(gè)方面對(duì)現(xiàn)有的環(huán)境成本控制體系進(jìn)行完善。最后,針對(duì)最新構(gòu)建的污水處理廠環(huán)境成本控制體系提出保障措施,以保證新體系的順利運(yùn)行。因此,對(duì)污水處理企業(yè)進(jìn)行環(huán)境成本控制研究具有一定的現(xiàn)實(shí)意義和實(shí)踐價(jià)值。
[Abstract]:With the rapid development of socialist modernization, more and more sewage will be produced in the process of production and living, and in the face of increasingly serious forms of water pollution, The role of sewage treatment enterprises has become increasingly important. On the one hand, wastewater treatment enterprises are responsible for the treatment of wastewater from industrial production and residents' daily life; on the other hand, sewage treatment enterprises themselves use various kinds of chemicals in the process of treating sewage. Energy causes the production and operation cost of the enterprise to rise year by year. At the same time, due to the insufficient utilization of these pharmaceutical materials and fuel energy, the environmental burden is also increasing year by year. Under the current situation, it is necessary to control the environmental cost of sewage treatment enterprises. This will help the sewage treatment enterprises to reduce environmental costs and improve the green image of the enterprises while increasing the economic benefits of the enterprises. And then improve the market competitiveness, to ensure the healthy and stable development of enterprises. On the basis of fully recognizing the importance of environmental cost control in sewage treatment enterprises, this paper takes DS sewage treatment plant as an example and analyzes the current situation of environmental cost control in wastewater treatment plant by using case analysis. The problems existing in the process of environmental cost control in sewage treatment plants are judged: the establishment of environmental cost control institutions is not perfect, the environmental cost accounting is not scientific, and there are loopholes in the process of environmental cost supervision. This paper analyzes the reasons for this situation: managers lack green ecological consciousness, lack of perfect environmental cost accounting system, ignore the whole process of environmental cost. Based on the analysis of the problems and causes, the principle of total cost optimization is applied. The prevention control principle and the whole process control principle, from the organization organization, the responsibility center, the accounting method, the control flow, the appraisal mechanism five aspects carries on the consummation to the existing environment cost control system. In order to ensure the smooth operation of the new system, it is of practical significance and practical value to study the environmental cost control of sewage treatment plants.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：X705;X196;F275

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 宋瀟Y，

本文編號(hào)：1582750