现代企业环境成本研究与分析

论文编号:GS321  论文字数:18680,页数:32，附开题报告，外文翻译

摘    要
 近年来，环境问题已成为人类所关注的焦点问题之一。企业的行为已受到诸多方面的约束，环境成本已成为企业经营成本中不可忽视的部分，企业加强环境成本控制的紧迫性将越来越强。企业环境成本是指本着对环境负责的原则，为管理企业活动对环境造成的影响而被要求采取的措施成本以及因企业执行环境目标和要求所付出的其他成本。企业环境成本控制是指企业运用一系列的手段和方法，对企业生产经营全过程，涉及有关生态环境的各种活动所实施的一种旨在提高经济效益和环境效益的约束化管理与传统成本控制相比，企业环境成本控制具有全面性、外向性和竞争性的特点。从企业可持续发展战略、自身的盈利目标以及企业面临的环境风险等方面来看，企业有必要加强环境成本控制。
 虽然目前我国企业环境成本核算取得了一些成绩，但是与西方国家相比还有很大差距。本文对企业环境成本核算方法作了一些初步探讨，特别是在应用分析上，列举了国外一些核算环境成本的实例，目的就是寻求企业环境成本核算的先进方法，为我国企业环境成本核算提供一些对策和建议，希望我国企业根据自身特点加以分析改进，应用到实际环境成本核算中去。
 首先，在文章开头阐明了选题背景和研究意义，并对国内外研究成果进行了综述，总结出当前研究的特点；接着阐述了环境成本研究所依托的理论基础，并界定了企业环境成本的概念与分类；然后探讨了企业环境成本的确认与计量，并归纳总结了企业环境成本的两种有代表性的计算方法（完全成本法和作业成本法）,比较了各自的优缺点，主张将完全成本法和作业成本法相结合，进而达到一个相对科学合理的计算体系；之后，文章分析了我国企业在开展环境成本核算方面面临的一些问题。最后，在文章末尾对在我国企业中建立环境成本核算体系的途径提出了建议。
 
关键词：环境成本；环境成本核算；完全成本法；作业成本法；
Abstract
 In recent years, the environment question has become one of focal point questions which the humanity pays attention. Enterprise's behavior has received many aspects the restraints, the environment cost has become in the enterprise cost of operation the noticeable part, the enterprise strengthens the environment cost control the pressing more and more to be strong.The enterprise environment cost is refers in line with to the environment responsible principle, because the influence which creates to the environment the measure cost which requests to adopt as well as the enterprise carries out for the management enterprise activities other costs which the environment goal and the request pays. The enterprise environment cost control is refers to the enterprise to utilize a series of methods and the method, produces to the enterprise manages the entire process, involves one kind which the related ecological environment each kind of activity implements to be for the purpose of enhancing the economic efficiency and the environment benefit restraint management and the tradition cost control compares, the enterprise environment cost control has the integrity, the extroversion and the competitive characteristic.Aspects and so on environment risk which from the enterprise sustainable development, own profit goal as well as the enterprise face looked that, the enterprise has the essential enhancement environment cost control.
 Although the present our country enterprise environment cost accounting has obtained some result, but compares with the Western country also has the very big disparity. This article has made some preliminary discussions to the enterprise environment cost accounting method, specially in the applied analysis, has enumerated the overseas some calculation environment cost example, the goal is seeks the enterprise environment cost accounting the advanced method, provides some countermeasures and the suggestion for our country enterprise environment cost accounting, hoped our country Enterprise acts according to own characteristic to analyze the improvement, applies in the actual environment cost accounting.
 First of all, this paper summarize the characters of the research harvest inside and outside;then comment the concept and classification of environmental cost;Thirdly, the recognition and measurement of the environmental costs are discussed,then sum up two calculated methods(FCA and ABC); Then, compaired with the two methods on their advantage and disadvantadge; Furthermore, the article lists some questions of carrying out calculation environment cost in China. In the end, present some suggestions to the construction of environmental cost checking system in China.

Key words: Environmental cost; Enviromental cost checking; Activity-based costing; Full costing accounting

 
目    录
摘    要 I
Abstract II
第1章 绪论 1
1.1问题的提出 1
1.2环境成本的概念 1
1.3环境成本的分类 2
1.4研究环境成本的意义 5
1.5国内外主要研究成果 5
第2章 企业环境成本核算的理论基础 8
2.1可持续发展理论 8
2.2总成本理论 9
2.3外部性理论 9
2.4社会责任理论 10
第3章 企业环境成本的计算及应用案例 12
3.1完全成本法 12
3.1.1完全成本法的基本思想 12
3.1.2 完全成本法的应用案例 12
3.2 作业成本法 17
3.2.1 作业成本法基本思想 17
3.2.2 作业成本法的应用案例 17
第4章 我国企业开展环境成本核算面临的主要问题 20
4.1传统会计模式的局限 20
4.2企业本身传统观念的局限 20
4.3相关法律及法规不健全 20
4.4环境会计领域专业人才的缺乏 21
第5章我国企业建立环境成本核算体系的思考和建议 22
5.1加强环境会计理论和方法的研究 22
5.2强化企业环境成本核算意识 22
5.3完善环境保护等相关法律法规体系 22
5.4提高会计人员素质 23
第6章 结论 24
参 考 文 献 26
致    谢 28

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