【摘要】：黨的十八大把生態(tài)文明建設(shè)提升到與經(jīng)濟(jì)建設(shè)、政治建設(shè)、文化建設(shè)、社會(huì)建設(shè)五位一體的戰(zhàn)略高度，創(chuàng)造性地回答經(jīng)濟(jì)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(jìn)方向。生態(tài)文明建設(shè)和經(jīng)濟(jì)建設(shè)共同發(fā)展的宏觀背景下，作為社會(huì)經(jīng)濟(jì)系統(tǒng)的重要個(gè)體，企業(yè)承擔(dān)更多的環(huán)境責(zé)任和社會(huì)責(zé)任，企業(yè)迫切需要加強(qiáng)環(huán)境管理，適應(yīng)新的經(jīng)濟(jì)環(huán)境和市場需求，更好地處理企業(yè)經(jīng)濟(jì)效益、環(huán)境效益的關(guān)系從而獲得更長遠(yuǎn)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(shí)減少環(huán)境影響和成本”為目標(biāo)的環(huán)境管理會(huì)計(jì)方法。所以，在我國制造業(yè)企業(yè)實(shí)行MFCA具有明確的現(xiàn)實(shí)意義。但是我國制造業(yè)企業(yè)接觸MFCA的時(shí)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(rèn)與計(jì)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(jìn)行環(huán)境管理的效果的評(píng)價(jià)機(jī)制，不利于企業(yè)進(jìn)行持續(xù)改進(jìn)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(píng)價(jià)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(diǎn)著重介紹了MFCA的核算目標(biāo)、核算對(duì)象、成本分類與核算優(yōu)化流程；對(duì)MFCA成本核算與傳統(tǒng)成本核算進(jìn)行了比較，分析了MFCA的主要特點(diǎn)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(píng)價(jià)模型。針對(duì)MFCA特點(diǎn)，建立了基于MFCA的“環(huán)境效益-經(jīng)濟(jì)效益”二元性環(huán)境管理評(píng)價(jià)系統(tǒng)，并篩選出能夠表達(dá)企業(yè)環(huán)境管理的環(huán)境效果的18個(gè)指標(biāo)構(gòu)建評(píng)價(jià)體系，采用層次分析法設(shè)置指標(biāo)體系權(quán)重，并采用簡單易行的指數(shù)評(píng)價(jià)法計(jì)算了體現(xiàn)MFCA環(huán)境效益的評(píng)價(jià)系數(shù)；從管理的成本效益角度出發(fā)，借鑒MFCA對(duì)環(huán)境成本核算的優(yōu)勢，，計(jì)算企業(yè)實(shí)施MFCA進(jìn)行環(huán)境管理的經(jīng)濟(jì)效益增加值和減少值，利用成本效益評(píng)價(jià)法計(jì)算反映實(shí)施MFCA的經(jīng)濟(jì)效益的增量效益費(fèi)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(yùn)用，并通過對(duì)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(jì)效益評(píng)價(jià)的關(guān)鍵指標(biāo)，最后對(duì)X公司實(shí)施MFCA的環(huán)境管理績效進(jìn)行評(píng)價(jià)，驗(yàn)證“環(huán)境效益-經(jīng)濟(jì)效益”二元性環(huán)境管理評(píng)價(jià)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(fù)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(xué)位授予單位】：天津理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.2;F224

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