本文關(guān)鍵詞： 資源環(huán)境 環(huán)境負(fù)荷 環(huán)境成本 成本控制　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)的經(jīng)濟(jì)活動(dòng)對(duì)自然資源的消耗和污染情況日益嚴(yán)重,在保證經(jīng)濟(jì)可持續(xù)增長(zhǎng)的前提下解決環(huán)境污染問(wèn)題,已經(jīng)成為社會(huì)發(fā)展過(guò)程中亟需解決的問(wèn)題。目前大多數(shù)企業(yè)采用“末端治理”為主的傳統(tǒng)環(huán)境成本控制理念,該種控制模式具有操作方法簡(jiǎn)單的優(yōu)點(diǎn),并且不影響企業(yè)的日常經(jīng)營(yíng)活動(dòng)。但事后處理污染的操作方法忽視了對(duì)污染行為的預(yù)防、控制和風(fēng)險(xiǎn)評(píng)估,在很大程度上掩蓋了投入先期環(huán)境成本的作用,最終將導(dǎo)致企業(yè)對(duì)環(huán)境負(fù)荷量的失控,影響企業(yè)的可持續(xù)發(fā)展。探尋科學(xué)、具有操作性、系統(tǒng)的企業(yè)環(huán)境成本控制體系具有重要的現(xiàn)實(shí)意義,從環(huán)境負(fù)荷的角度對(duì)環(huán)境成本控制進(jìn)行研究,有利于企業(yè)規(guī)范責(zé)任范圍內(nèi)的環(huán)境成本控制措施；同時(shí)可以促進(jìn)相關(guān)部門(mén)掌握環(huán)境負(fù)荷信息,出臺(tái)針對(duì)自然資源保護(hù)的政策,最終達(dá)到企業(yè)合理利用自然資源、整個(gè)社會(huì)提高能源利用率的目的。從經(jīng)濟(jì)發(fā)展趨勢(shì)來(lái)看,企業(yè)加強(qiáng)環(huán)境成本管理并對(duì)環(huán)境負(fù)荷進(jìn)行有效控制已成必然趨勢(shì)。 梳理了國(guó)內(nèi)外環(huán)境成本管理的相關(guān)文獻(xiàn),以環(huán)境成本控制理論為基礎(chǔ),對(duì)企業(yè)環(huán)境成本控制存在的問(wèn)題及成因進(jìn)行分析,把環(huán)境負(fù)荷的理論優(yōu)勢(shì)嵌入到企業(yè)的實(shí)際運(yùn)營(yíng),建立了基于環(huán)境負(fù)荷的企業(yè)環(huán)境成本控制體系。選擇資源平衡流轉(zhuǎn)的角度,使企業(yè)控制的環(huán)境成本涵蓋所有的環(huán)境風(fēng)險(xiǎn)點(diǎn),消除了外部不經(jīng)濟(jì)性轉(zhuǎn)嫁給社會(huì)的弊端。同時(shí)運(yùn)用數(shù)學(xué)建模和案例檢驗(yàn)的方法構(gòu)建了基于環(huán)境負(fù)荷的最優(yōu)環(huán)境成本控制模型,使環(huán)境成本控制過(guò)程系統(tǒng)化、經(jīng)濟(jì)價(jià)值化。提出加強(qiáng)內(nèi)部控制以實(shí)現(xiàn)企業(yè)責(zé)任范圍內(nèi)的環(huán)境成本最優(yōu)化的建議,微觀上通過(guò)應(yīng)用基于環(huán)境負(fù)荷的環(huán)境成本控制模型,使企業(yè)加強(qiáng)對(duì)環(huán)境成本的管控,在履行社會(huì)責(zé)任的同時(shí)實(shí)現(xiàn)經(jīng)濟(jì)效益的最大化；在宏觀上強(qiáng)化環(huán)境負(fù)荷的高層設(shè)計(jì)、科學(xué)規(guī)范企業(yè)環(huán)境成本控制行為、打造公平的制度基礎(chǔ)與市場(chǎng)環(huán)境,使自然環(huán)境得到持續(xù)改善,并引導(dǎo)企業(yè)保持經(jīng)濟(jì)、綠色可持續(xù)的發(fā)展模式。
[Abstract]:The consumption and pollution of natural resources caused by the economic activities of enterprises are becoming more and more serious. The problem of environmental pollution is solved on the premise of ensuring the sustainable growth of economy. At present, most enterprises adopt the traditional environmental cost control concept of "end governance", which has the advantage of simple operation method. And it does not affect the daily business activities of the enterprise. However, the operation method of dealing with pollution after the event neglects the prevention, control and risk assessment of the pollution behavior, and to a large extent covers up the role of the investment in the advanced environmental cost. Ultimately, it will lead to the loss of control of the environmental load, which will affect the sustainable development of the enterprise. It is of great practical significance to explore the scientific, operational and systematic environmental cost control system of the enterprise. The research on environmental cost control from the point of view of environmental load is beneficial to the environmental cost control measures within the scope of enterprise's normative responsibility. At the same time, it can promote the relevant departments to grasp the information of environmental load, issue policies for the protection of natural resources, and finally achieve the rational use of natural resources. From the point of view of the trend of economic development, it is an inevitable trend for enterprises to strengthen environmental cost management and effectively control environmental load. Combing the related documents of environmental cost management at home and abroad, based on the theory of environmental cost control, the problems and causes of environmental cost control in enterprises are analyzed. The theory advantage of environmental load is embedded into the actual operation of the enterprise, and the environmental cost control system based on the environmental load is established, and the angle of resource balance transfer is chosen. Make the environmental cost controlled by the enterprise cover all the environmental risk points. At the same time, the optimal environmental cost control model based on environmental load is constructed by mathematical modeling and case testing, which makes the process of environmental cost control systematized. Put forward the suggestion of strengthening the internal control to realize the optimization of the environmental cost in the scope of corporate responsibility, and apply the environmental cost control model based on the environmental load microscopically. Make the enterprise strengthen the environmental cost control, realize the economic benefit maximization while fulfilling the social responsibility; We should strengthen the high-level design of environmental load, scientifically standardize the behavior of environmental cost control, create a fair institutional basis and market environment, make the natural environment continuously improve, and guide enterprises to maintain the economy. Green and sustainable development model.
【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】：2014
【分類號(hào)】：X322;F275

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 白穎;;企業(yè)環(huán)境成本影響分析[J];中國(guó)煤炭地質(zhì);2008年S2期

2 李晶;;企業(yè)環(huán)境成本的核算和控制[J];環(huán)境保護(hù)與循環(huán)經(jīng)濟(jì);2008年12期

3 頡茂華;;煤炭企業(yè)環(huán)境成本的分類與計(jì)量問(wèn)題研究[J];煤炭經(jīng)濟(jì)研究;2009年12期

4 翟佳琪;田治威;劉誠(chéng);;我國(guó)煤炭企業(yè)環(huán)境成本研究綜述[J];會(huì)計(jì)之友(中旬刊);2010年11期

5 李陽(yáng);;淺議企業(yè)環(huán)境成本的控制[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2011年04期

6 鄭俊敏;;基于綠色思維的企業(yè)環(huán)境成本控制[J];蘭州大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2014年02期

7 畢玉波;朱波強(qiáng);;淺談造紙企業(yè)環(huán)境成本控制[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2010年09期

8 齊中華;;內(nèi)蒙古包頭市企業(yè)環(huán)境成本支出的探討[J];內(nèi)蒙古財(cái)經(jīng)學(xué)院學(xué)報(bào)(綜合版);2011年02期

9 莊希R，

本文編號(hào)：1492997