浅谈我国企业环境成本的核算.doc

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目    录

摘  要………………………………………………………………………………………………………Ⅰ
Abstract……………………………………………………………………………………………………Ⅱ
第1章 绪论………………………………………………………………………………………………01
1.1选题的目的和意义……………………………………………………………………………………01
1.2国内外研究综述………………………………………………………………………………………01
1.3研究内容和研究方法…………………………………………………………………………………02
第 2 章 企业环境成本概述………………………………………………………………………………03
2.1 环境成本的定义…………………………………………………………………………………………03
2.2 环境成本的特点…………………………………………………………………………………………03
2.3 实施环境成本核算的必要性 ………………………………………………………………………………04 第3章 祥鹤公司环境成本核算问题分析………………………………………………………………………05
3.1 企业尚未进行环境成本的核算 ……………………………………………………………………………05
3.2祥鹤公司传统成本核算的局限性………………………………………………………………………06
3.3企业未纳入成本核算的内容………………………………………………………………………………06
第 4 章 关于祥鹤公司环境成本核算的建议 …………………………………………………………………08
4.1提高公司管理层对环境会计的认识……………………………………………………………………08
4.2企业应选择合适的环境成本核算方法…………………………………………………………………08
4.3处理好企业与政府环境管理部门的关系…………………………………………………………………09
结束语………………………………………………………………………………………………………10
参考文献……………………………………………………………………………………………………11
致  谢………………………………………………………………………………………………………12

 
摘  要
随着经济的发展，环境问题越来越严峻。我国政府提出可持续发展，建立资源节约型、环境友好型社会的要求，消费者对绿色产品的喜好等等都要求企业要重视环境问题。环境问题已成为企业发展策略中不得不考虑的问题。企业一方面要在激烈的竞争中要求发展，就必须增加环境支出，生产出符合社会需求的产品；另一方面为了追逐利益，企业有必要控制环境成本的支出。
目前，对于环境成本的研究大多在核算方面，有关控制方面的研究较少，且可操作性不强。本文在回顾和整理现有文献的基础上适当运用会计学、经济学、管理学的相关知识，将环境成本的核算与控制联系起来，通过内部评价指标和环境绩效评价指标现实环境成本控制。
通过对国内外环境成本的含义进行分析，引入一个拓展的环境成本概念。从环境成本的定义出发，对环境成本进行确认、计量、归集分配、报告等一系列方法实现环境成本的核算，得出各阶段的成本信息。最后通过分析国际环境绩效指标引入了我国企业的环境绩效评价指标，从总体上评价、考核企业环境成本控制的成果。
本文在阐述环境成本相关理论的基础上，通过比较分析国内企业环境成本核算方式，并列举祥鹤公司的实际情况，通过发现企业的问题和不足之处，针对性的提出建议，从而来阐述发展企业环境成本核算的必要性以及发展可持续战略的现实意义。

关键词：企业环境成本  成本核算   控制体系

ABSTRACT

CorporateAlong with the econmical development,the environmental problem becomes more and more stern.Govemment proposing the sustainable development,establishing resource conservation,the environmental friendly society's request and the consumers favoring to the green products all request the enterprise to take the environmental problem.The enterprise has to consider environmental question as strategy. On the one hand,the enterprise wants to strive for the development in the keen competition,so it has to increase the environmental disbursement to produce the products conforming to the social demand,the enterprise ha to convironmental cosys in order to pursue the benefit.
At present,the environmental cost researches are the accounting research aspect,however,the related control aspect researches are few,and the feasibility is not strong.This article reviews and reorganizes the existing literature foundation and utilizes accounting,economic management science and so on.Through internal appraisal target and environment achievements appraisal target to realize environmental cost control.
    The article has introduced a developed environmental cost concept by analysis the domestic and foreign literature.It has realized the environment cost calculation through the environmental cost definittion,the confirmation,the measurement to the environment cost,gathering together the assignment,the report and so on to obtain the cost information in various stages.This cost information is the foundation of the environmental cost control.The environmental cost contral has been mainly divided into the internal environment cost contral and the extemal environment cost control.Finally, through the analysis of the international environmental performance indicators introduced our country enterprise environmental performance eva luation index, from the overall eva luation, eva luation of enterprise environmental cost control results.
    In this paper, the environmental cost on the basis of the theory, through comparative analysis of domestic enterprise environment cost accounting way, enumerate Cheung Hok company's actual situation, through the discovery of the problems and shortcomings, put forward suggestions, which elaborates the development of enterprises the necessity of environmental cost accounting and the development of sustainable strategic significance.
Key words:  environmental costs；Costing；Control system