【作者】 刘鹏；

【导师】 张根明；

【作者基本信息】 中南大学 ， 会计（MPAcc）（专业学位）， 2023， 硕士

【摘要】 随着全球对生态理念的关注,国家碳中和目标已升至战略层面。碳中和概念对企业的发展产生更为重要的影响。发展低碳经济,将长期促进企业提升环保意识,践行环保实践,实现可持续发展。但受到资源配置局限影响,短期内也会影响企业发展。因此,如何在低碳政策下控制成本,优化资源配置,成为协调碳中和视角下企业短期及中长期发展目标的关键问题。本文选择A公司进行案例分析,探究在碳中和视角下造纸企业如何优化成本管理。本文通过文献研究和企业财数据分析对A公司的基本运营和财务状况进行评价;引入环境成本对企业价值链进行全景全过程分析,剖析了A公司现行成本管理中的环保人才缺乏、政策覆盖不全面等问题。结合A公司的实际情况,首先,以商品生产的四个环节为基础提出成本管理的优化方案。其次,引入碳排放交易权的问题,采用预借机制、价格调控、碳抵消信用等方式优化企业低碳减排时间及资源配置。最后,根据造纸行业的特点,从能耗控制、采购与品质管控等方面完善优化方案。本研究对于促进相关产业的低碳转型、对公司在碳中和视角下的技术革新以及成本管理具有借鉴意义。从环境保护层面,促进社会的可持续发展,对社会的绿色发展有现实意义。图15幅,表17个,参考文献61篇更多还原

【Abstract】 With the global attention to the ecological concept,the national carbon neutrality goal has risen to the strategic level.The concept of carbon neutrality has a more important impact on the development of enterprises.Developing a low-carbon economy will long-term promote enterprises to enhance environmental awareness,practice environmental practices,and achieve sustainable development.However,due to resource allocation limitations,it can also affect the development of enterprises in the short term.Therefore,how to control costs and optimize resource allocation under the low-carbon policy has become the key issue to coordinate the short-term and long-term development goals of enterprises from the perspective of carbon neutrality.This thesis selects A paper-making enterprise as a case study to explore how to optimize the cost management of paper enterprises from the perspective of carbon neutrality.This article evaluates the basic operations and financial situation of Company A through literature research and analysis of corporate financial data;Introducing environmental costs to conduct a comprehensive analysis of the entire process of the enterprise value chain,and analyzing the current cost management problems of Company A,such as a lack of environmental protection talents and incomplete policy coverage.Based on the actual situation of Company A,firstly,propose optimization plans for cost incurred in the four stages of product production.Secondly,introducing the issue of carbon emission trading rights,optimizing the low-carbon emission reduction time and resource allocation of enterprises through pre borrowing mechanisms,price regulation,carbon offset credits,and other methods.Finally,based on the characteristics of the paper industry,we will improve the optimization plan from aspects such as energy consumption control,procurement and quality control.This study has reference significance for promoting low-carbon transformation of related industries,technological innovation and cost management of companies from the perspective of carbon neutrality.From the perspective of environmental protection,promoting sustainable development of society has practical significance for the green development of society.更多还原