本文選題：環(huán)境成本管理 + 可持續(xù)發(fā)展　； 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：二十一世紀(jì)以來,伴隨著社會經(jīng)濟(jì)水平的快速發(fā)展,人類生產(chǎn)經(jīng)營活動中向自然界排放的污染物、廢棄物越來越多,使得全球生態(tài)環(huán)境不斷惡化,人類的生存與發(fā)展受到嚴(yán)重影響。自可持續(xù)發(fā)展戰(zhàn)略被提出以來,各國政府逐步出臺了一系列環(huán)保法律法規(guī),以限制污染物的超標(biāo)準(zhǔn)排放;社會公眾的環(huán)保意識不斷增強(qiáng),逐步樹立起綠色消費(fèi)觀。隨著政府、社會公眾越來越關(guān)注環(huán)境問題對社會持續(xù)發(fā)展的影響,環(huán)境保護(hù)在企業(yè)經(jīng)營中發(fā)揮著越來越重要的作用,企業(yè)不得不考慮生產(chǎn)經(jīng)營活動對環(huán)境產(chǎn)生的影響。因此,企業(yè)如何進(jìn)行科學(xué)有效的環(huán)境成本管理有著重要的實(shí)踐意義。本文采用文獻(xiàn)研究法和案例分析法,首先闡述了企業(yè)環(huán)境成本管理的相關(guān)理論,接著結(jié)合實(shí)際,以華泰紙業(yè)為例,對華泰紙業(yè)環(huán)境成本管理案例進(jìn)行了分析,闡明了華泰紙業(yè)環(huán)境成本管理過程中存在的問題,并在此基礎(chǔ)上剖析了產(chǎn)生問題的原因,隨后針對問題的本質(zhì),提出了完善華泰紙業(yè)環(huán)境成本管理的對策。正文部分總共分成了六個部分。第一部分為引言部分。主要介紹本文的研究背景和研究意義,環(huán)境成本及環(huán)境成本管理方面的文獻(xiàn)綜述,研究思路與研究方法以及本文的主要內(nèi)容和基本框架。第二部分簡要敘述了企業(yè)環(huán)境成本管理的相關(guān)理論。首先,闡述了環(huán)境成本的含義、特征和分類;其次,闡述了環(huán)境成本管理的涵義、內(nèi)容、目標(biāo)和方法體系;最后,闡述了企業(yè)環(huán)境成本管理的理論基礎(chǔ)。第三部分是華泰紙業(yè)環(huán)境成本管理的案例分析。首先,對華泰紙業(yè)的基本情況進(jìn)行了概述;其次,通過近年來華泰紙業(yè)發(fā)生的環(huán)境污染事件,闡述了華泰紙業(yè)在生產(chǎn)過程中面臨的環(huán)境問題;隨后,分析了華泰紙業(yè)環(huán)境問題產(chǎn)生的影響;最后,闡明了華泰紙業(yè)環(huán)境成本管理的現(xiàn)狀。第四部分分析了華泰紙業(yè)環(huán)境成本管理中存在的主要問題。結(jié)合近年來華泰紙業(yè)發(fā)生的重大環(huán)境污染事件,指出華泰紙業(yè)存在事前規(guī)劃階段缺乏科學(xué)性、未編制明確的環(huán)境保護(hù)預(yù)算、側(cè)重末端治理,忽視全過程控制、環(huán)境成本信息披露缺乏實(shí)用性、環(huán)境成本管理考核評價不規(guī)范等問題。第五部分為華泰紙業(yè)環(huán)境成本管理中存在問題的原因分析。華泰紙業(yè)環(huán)境成本管理不完善的原因主要有以下幾點(diǎn):企業(yè)過度追求經(jīng)濟(jì)利益、企業(yè)環(huán)境成本核算體系不健全、環(huán)境成本管理制度不健全、政府在環(huán)境保護(hù)中未充分發(fā)揮作用。第六部分從樹立科學(xué)發(fā)展觀,重視環(huán)境成本管理、完善企業(yè)環(huán)境成本核算體系、建立有自身特色的環(huán)境成本管理制度、充分發(fā)揮政府在環(huán)境保護(hù)中的作用這四個方面提出了完善華泰紙業(yè)環(huán)境成本管理的對策�？傮w而言,目前國內(nèi)國際關(guān)于企業(yè)環(huán)境成本管理的研究尚處于初級階段,缺乏對此方面系統(tǒng)的研究。許多研究者都是從理論的角度出發(fā),對企業(yè)的環(huán)境成本管理進(jìn)行探討,很少結(jié)合某個行業(yè)、某個企業(yè)的具體情況進(jìn)行分析研究。本文基于微觀層面對華泰紙業(yè)的環(huán)境成本管理進(jìn)行了研究,將理論與實(shí)踐相結(jié)合,具有較強(qiáng)的現(xiàn)實(shí)意義。
[Abstract]:Since the twenty-first Century, with the rapid development of social and economic level, more and more pollutants are discharged into nature in human production and management activities. The global ecological environment is deteriorating and human survival and development have been seriously affected. Since the strategy of sustainable development has been put forward, the governments of various countries have gradually introduced a system Environmental protection laws and regulations are listed to restrict the ultra standard emission of pollutants; the public's awareness of environmental protection is increasing and the green consumption concept is gradually established. With the government, the public is paying more and more attention to the impact of environmental problems on the sustainable development of the society. Environmental protection plays a more and more important role in the business operation, and the enterprises have to consider Therefore, it is of great practical significance for enterprises to carry out scientific and effective environmental cost management. In this paper, the literature research method and case analysis method are adopted in this paper. First, the related theories of enterprise environmental cost management are expounded. Then, taking Huatai Paper Industry as an example, the environmental cost of Huatai Paper industry is taken as an example. The management case is analyzed, the existing problems in the process of environmental cost management in Huatai Paper industry are clarified, and the reasons for the problem are analyzed on this basis. Then, in view of the essence of the problem, the countermeasures to improve the environmental cost management of Huatai Paper industry are put forward. The main body part is divided into six parts. The first part is the introduction part. This paper introduces the background and significance of the research, the literature review of environmental cost and environmental cost management, research ideas and research methods, and the main contents and basic framework of this article. The second part briefly describes the related theories of enterprise environmental cost management. First, the meaning, characteristics and classification of environmental cost are expounded. Secondly, the explanation is expounded. The meaning, content, target and method system of environmental cost management are described. Finally, the theoretical basis of enterprise environmental cost management is expounded. The third part is the case analysis of the environmental cost management of Huatai Paper Industry. First, the basic situation of Huatai Paper industry is summarized. Secondly, the environmental pollution events in Huatai Paper Industry in recent years are expounded. The environmental problems faced by Huatai Paper Industry in the process of production are described. Then, the impact of the environmental problems of Huatai Paper industry is analyzed. Finally, the current situation of environmental cost management in Huatai Paper industry is clarified. The fourth part analyses the main problems in the environmental cost management of Huatai Paper Industry. It is pointed out that the fifth part of Huatai Paper industry has problems in the environmental cost management of Huatai Paper Industry. The fifth part is the lack of scientific nature in the planning stage, the lack of clear environmental protection budget, the emphasis on the end treatment, the neglect of the whole process control, the lack of practicality of environmental cost information disclosure, and the non standard assessment and evaluation of environmental cost management. The reason analysis. The reasons for the imperfect environmental cost management of Huatai Paper industry mainly include the following points: the enterprises excessively pursue the economic benefits, the enterprise environmental cost accounting system is not sound, the environmental cost management system is not sound, the government has not fully played the role in the environmental protection. The sixth part is from setting up Scientific Outlook on Development, attaching importance to the management of environmental cost, and The environmental cost accounting system of good enterprises, the establishment of the environmental cost management system with its own characteristics, and the full play of the role of the government in environmental protection. The countermeasures are put forward to improve the environmental cost management of Huatai Paper Industry. On the whole, the domestic and international research on Enterprise Environmental cost management is still in the primary stage and lacks the four aspects. Many researchers have studied the environmental cost management of enterprises from a theoretical point of view, and seldom combine the specific situation of a certain industry and a certain enterprise. This paper has studied the environmental cost management of Huatai Paper Industry Based on the micro level, and combines theory with practice, and has a comparison of the theory and practice. A strong realistic meaning.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：X322;F426.83;F406.72

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