企业环境成本核算与控制研究

【作者】 葛晓梅；

【导师】 王京芳；

【作者基本信息】 西北工业大学 ， 管理科学与工程， 2006， 硕士

【摘要】 面对日趋严重的环境问题，人们在对传统发展模式的反思过程中认识到企业的生产经营活动是导致环境污染的最为重要的原因之一，所以企业对环境保护有不可推卸的责任。企业因履行环境保护责任和自身可持续发展的需要，必然要对自然资源和能源的消耗和向环境排放废弃物形成的环境负荷进行治理，环境成本形成。本文作为国家自然科学基金项目(70371049)的主要研究内容之一，主要探讨企业环境成本研究的核心内容—环境成本的核算与控制，重点探讨企业环境成本核算体系和控制方法，以期对企业进行环境成本核算和控制提供一定的理论支持。 本文首先，在国内外研究的基础上，以企业环境成本的产生为切入点，详细探讨了企业环境成本的形成，进而对企业环境成本的概念和分类做了具体的探讨，结合生命周期的思想，界定了本文所采用的企业环境成本的定义和分类，并结合企业环境成本的产生和概念提出企业环境成本的一些特点，为企业环境成本的核算与控制提供了理论依据。 其次，以企业环境成本的概念为指导，从管理会计的角度，构建了企业环境成本核算体系，包括企业环境成本的确认、计量、归集与分配和报告等内容，侧重环境成本的计量和报告的研究。其中对环境成本的计量难点—外部环境成本的计量做了进一步的探讨，提出了基于LCA的环境成本评价模型。在研究国内应用实例的基础上，对如何提高环境成本报告的效用进行了分析。 再次，在企业环境成本核算的基础上，对环境成本的控制从成本分析、控制方法、控制体系的视角进行探讨，提出了基于生命周期分析各项环境成本对总成本影响程度的分析方法，并以产品生命周期思想为指导，探讨基于生命周期的环境成本控制方法及途径。 最后，提出了推动我国企业进行环境成本核算与控制的建议，使企业环境成本核算与控制具有实践的指导意义，从而促进我国经济的可持续发展。更多还原

【Abstract】 In the face of the serious environmental problem day by day, people have realized that the activity of production and operation in enterprise is one of the most important reasons leading to the environmental pollution in the course of reviewing the traditional development mode. So enterprises have the responsibility for environmental protection. To fulfill environmental protection responsibility and realize own sustainable development, enterprises must reduce environment burden which comes from the consumption of natural resources and energy, and from the discharge of pollutants offal. Thus, environmental costs are forming. As a part of National Natural Science Foundation of China (No.70371049) , the paper discusses the core content of enterprise environmental costs—environmental costs accounting and control, especially discusses the accounting system and the control method of enterprise environmental costs. All above of these are expected to provide the theoretical foundation for enterprises to carry on environmental costs accounting and control.First, on the basis of studying both the domestic and international researches, this paper regards the formation of the enterprise environmental costs as the breakthrough point, probes into the forming of the enterprise environmental costs in detail, and discusses the definition and classification of the enterprise environmental costs specifically. The definition of enterprise environmental costs is redefined combined with life cycle thought. Enterprise environmental costs are broken down according to their forming. Some characteristics of enterprise environmental costs are presented.Secondly, in terms of management accounting, the system of environmental cost accounting is constructed, including the identification, measurement, collection and distribution and environmental costs report. The measurement and report of the environmental cost are researched emphatically. For the difficulty the external environmental costs measurement, environmental cost evaluation models based on the LCA is put forward. On the basis of domestic examples, the paper researches on how to improve the effectiveness of environmental cost report.Thirdly, on the basis of environmental costs accounting, the paper discusses the control of environmental cost from cost analysis, control method, control system.更多还原