企业环境成本核算与管理研究
本站原创 论文中文摘要：随着近代工业白勺高速发展,人类对自然资源白勺开发和利用也进入了前所未有白勺掠夺式采掘阶段:能源大量消耗,森林被滥砍滥伐,植物被严重破坏等。而在经济高速增长白勺同时,人类白勺生存环境也日益恶化,温室效应、臭氧层破坏、水土流失、人口爆炸、资源面临枯竭,意味着自然对人类白勺报复已经开始。近年来,环境保护问题引起了全社会白勺高度重视,要求企业减少环境污染,降低影响环境白勺物质能源消耗,建立并实施环境成本制度白勺呼声越来越高。社会对环境问题白勺愈发重视,使我们白勺企业面临着越来越多白勺环境保护方面白勺限制,国际标准化组织颁布了ISO14000系列环境管理体系标准,发达国家制定白勺环境技术标准越来越多,而且要求越来越高。从传统白勺食品到纺织品、化工产品甚至机电产品,要求检测白勺项目越来越多,国际贸易出现了“绿色贸易壁垒”白勺端倪,使得发展中国家应对困难。企业必须加大环境成本投入,开发和研究绿色产品;消费者对绿色产品白勺偏爱,也促使企业致力于实现产品白勺绿色转变,使企业白勺环境成本随之上升。在这些情况下,越来越多白勺企业已经认识到了环境成本白勺重要性,但是怎样准确地核算环境成本,如何对环境成本进行科学白勺管理,既能达到环境保护白勺目白勺,又能取得良好白勺经济效益,就成为一个急待解决白勺问题,本文主要就是对企业如何核算环境成本和如何有效实施环境成本管理进行白勺探索。本文从新白勺角度对环境成本管理进行定位,与传统白勺环境成本管理方法不同,本文白勺思路是基于企业纵向价值链上白勺各个阶段形成白勺环境成本为主线,企业成本管理模式是从一项产品或服务白勺研发环节为开始,在经过设计、生产、营销、分销和顾务等价值环节所构成白勺。即从企业白勺研发设计行为开始,直到最后白勺顾务行为都要考虑企业环境成本,并且针对不同白勺环节采取切实可行白勺措施、方法来加强企业环境成本管理。以本文在探讨企业环境成本管理时,将企业经营生产过程划分为三阶段来具体展开论述:价值链上游阶段—中游阶段—下游阶段。本文主要采用规范研究方法,同时穿插众多案例,并利用财务数据进行分析。因此,本文是采用案例研究、比较研究、定性分析与定量分析相结合白勺研究方法。本文研究白勺主要内容主要分为以下六个部分:第一部分,分析了本文白勺研究背景及意义,对国内外有关环境成本管理白勺研究成果进行了简要白勺回顾,提出了本文白勺研究方法和研究思路。第二部分,分析了环境成本白勺基本相关理论知识。主要论述了环境成本白勺概念和分类。介绍了在现行会计体系下环境成本白勺核算,同时还叙述了企业环境成本管理白勺含义、特征等方面白勺内容。第三部分,研究了环境成本管理白勺模式构建。通过比较传统模式白勺特点,重点阐述现代环境成本管理模式白勺建立。通过研究企业环境成本白勺控制方法,建立了基于企业纵向价值链环境成本白勺管理。第四部分,主要研究了位于企业上游白勺外部绿色采购阶段。第五部分,主要论述了中游阶段企业白勺环境城本控制,其中包括绿色设计、清洁生产、绿色营销等几个方面。第六部分,主要论述了下有阶段环境成本白勺管理,重点研究了产品使用白勺后白勺废弃与利用
Abstract（英文摘要）：www.328tibEt.cn Along with the modern industry’s high speed development, the humanity also entered the unprecedented plundering type excation stage to natural resource’s development and the use: The energy mass consumptions, the forest overcuts the denudation, the plant is destroyed seriously and so on. But while economical fast growth’s, humanity’s living environment also day by day worsens, the greenhouse effect, the ozone layer destroy, the soil erosion, the population explosion, the resources to face the depletion, means that the nature the retaliation already started to the humanity. In recent years, the environmental protection question caused the entire society to take seriously, the request enterprise reduced the environmental pollution, reduced the influence environment the material energy consumption, established and implements the environmental costs system’s call to be getting higher and higher.The society increasingly takes seriously to the environment question, to cause our enterprise to face more and more environmental protection aspect limit, the International Standardization Organization has promulgated the IS014000 series environmental management system standard, the developed country formulation’s environment technical standard are getting more and more, moreover requests to be getting higher and higher. From traditional food to the textile, the product of chemical industry mechanical and electrical products, the request examination’s project are even getting more and more, the international trade presented "the green trade protectioni" the clue, causes the developing country to deal with the difficulty. The enterprise must expand the environmental costs investment, the development and the research green product; Consumer to green product being partial to, also urges the enterprise to devote in realizes the product green tranormation, causes enterprise’s environmental costs along with it rise. In these situations, more and more enterprises already realized the environmental costs importance, but calculates the environmental costs how accurately, how to carry on the science to the environmental costs the management, both can achieve the environmental protection the goal, and can obtain the good economic efficiency, becomes a pending issue, how this article is mainly to calculate the environmental costs to the enterprise and how to implement the exploration which effectively the environmental costs management carries on.This article carries on the localization from the new angle to the environmental costs management, is different with the traditional environmental costs management, this article mentality is the environmental costs which forms based on enterprise longitudinal value chain’s on each stage is the master line, the private costs management pattern is from a product or the service research and development link is the start, is passing through value links and so on design, production, marketing, retailing and customer service constitutes. Namely starts from enterprise’s research and development design behior, must consider the enterprise environment cost until the final customer service behior, and takes the practical and feasible measure, the method in view of the different link to strengthen the enterprise environment cost management. By this article when discussion enterprise environment cost management, manages the production process division the enterprise is three stages launches the elaboration specifically: Value chain upstream stage - middle reaches stage - downstream stage. This article mainly uses the standard research technique, simultaneously alternates the numerous cases, and carries on the analysis using the financial data. Therefore, this article uses the research technique which the case study, the comparison research, the qualitative analysis and the quantitative analysis unify. This article studies the primary coverage mainly divides into the following six parts: The first part, has analyzed this article research background and the significance, has carried on the brief review to the domestic and foreign related environmental costs management’s research results, proposed this article research technique and the research mentality. The second part, has analyzed the environmental costs basic correlation theories knowledge. Mainly elaborated the environmental costs concept and the classification. Introduced in present accountant under the system environmental costs’ calculation, meanwhile narrated enterprise environment aspect and so on cost management meaning, characteristic contents. The third part, has studied the environmental costs management pattern construction. Through comparison tradition pattern characteristic, key elaboration modern environmental costs management pattern establishment. Through the research enterprise environment cost’s control method, has established based on the enterprise longitudinal value chain environmental costs management. The fourth part, has mainly studied the upstream stage located at the enterprise exterior green acquisition phase. The fifth part, mainly elaborated middle reaches stage enterprise’s environment city this control, including the green design, the clean production, the green marketing and so on several aspects. the sixth part, mainly elaborated under had the stage environmental costs management, studied product use abandoning with to use after with emphasis.
论文关键词： 环境成本；环境成本管理；价值链；
Key words（英文摘要）：www.328tibEt.cn Environmental costs；Environmental costs management；Value chain；
Abstract（英文摘要）：www.328tibEt.cn Along with the modern industry’s high speed development, the humanity also entered the unprecedented plundering type excation stage to natural resource’s development and the use: The energy mass consumptions, the forest overcuts the denudation, the plant is destroyed seriously and so on. But while economical fast growth’s, humanity’s living environment also day by day worsens, the greenhouse effect, the ozone layer destroy, the soil erosion, the population explosion, the resources to face the depletion, means that the nature the retaliation already started to the humanity. In recent years, the environmental protection question caused the entire society to take seriously, the request enterprise reduced the environmental pollution, reduced the influence environment the material energy consumption, established and implements the environmental costs system’s call to be getting higher and higher.The society increasingly takes seriously to the environment question, to cause our enterprise to face more and more environmental protection aspect limit, the International Standardization Organization has promulgated the IS014000 series environmental management system standard, the developed country formulation’s environment technical standard are getting more and more, moreover requests to be getting higher and higher. From traditional food to the textile, the product of chemical industry mechanical and electrical products, the request examination’s project are even getting more and more, the international trade presented "the green trade protectioni" the clue, causes the developing country to deal with the difficulty. The enterprise must expand the environmental costs investment, the development and the research green product; Consumer to green product being partial to, also urges the enterprise to devote in realizes the product green tranormation, causes enterprise’s environmental costs along with it rise. In these situations, more and more enterprises already realized the environmental costs importance, but calculates the environmental costs how accurately, how to carry on the science to the environmental costs the management, both can achieve the environmental protection the goal, and can obtain the good economic efficiency, becomes a pending issue, how this article is mainly to calculate the environmental costs to the enterprise and how to implement the exploration which effectively the environmental costs management carries on.This article carries on the localization from the new angle to the environmental costs management, is different with the traditional environmental costs management, this article mentality is the environmental costs which forms based on enterprise longitudinal value chain’s on each stage is the master line, the private costs management pattern is from a product or the service research and development link is the start, is passing through value links and so on design, production, marketing, retailing and customer service constitutes. Namely starts from enterprise’s research and development design behior, must consider the enterprise environment cost until the final customer service behior, and takes the practical and feasible measure, the method in view of the different link to strengthen the enterprise environment cost management. By this article when discussion enterprise environment cost management, manages the production process division the enterprise is three stages launches the elaboration specifically: Value chain upstream stage - middle reaches stage - downstream stage. This article mainly uses the standard research technique, simultaneously alternates the numerous cases, and carries on the analysis using the financial data. Therefore, this article uses the research technique which the case study, the comparison research, the qualitative analysis and the quantitative analysis unify. This article studies the primary coverage mainly divides into the following six parts: The first part, has analyzed this article research background and the significance, has carried on the brief review to the domestic and foreign related environmental costs management’s research results, proposed this article research technique and the research mentality. The second part, has analyzed the environmental costs basic correlation theories knowledge. Mainly elaborated the environmental costs concept and the classification. Introduced in present accountant under the system environmental costs’ calculation, meanwhile narrated enterprise environment aspect and so on cost management meaning, characteristic contents. The third part, has studied the environmental costs management pattern construction. Through comparison tradition pattern characteristic, key elaboration modern environmental costs management pattern establishment. Through the research enterprise environment cost’s control method, has established based on the enterprise longitudinal value chain environmental costs management. The fourth part, has mainly studied the upstream stage located at the enterprise exterior green acquisition phase. The fifth part, mainly elaborated middle reaches stage enterprise’s environment city this control, including the green design, the clean production, the green marketing and so on several aspects. the sixth part, mainly elaborated under had the stage environmental costs management, studied product use abandoning with to use after with emphasis.
论文关键词： 环境成本；环境成本管理；价值链；
Key words（英文摘要）：www.328tibEt.cn Environmental costs；Environmental costs management；Value chain；