毕业设计--企业环境成本核算与管理研究

论文题目：企业环境成本核算与管理研究系别：工商管理系班级：姓名学号：指导教师：20XX年6月企业环境成本核算与管理研究摘要随着中国社会经济的快速发展，资源、环境与人类的矛盾日益尖锐，可持续发展战略成为中国社会经济发展的基本战略，获取盈利、保护环境和节约资源成为企业可持续发展的核心思想。企业环境成本核算与管理研究则从资金运动的角度将资源的有限性、社会的效益性和环境的保护性统一起来，成为企业可持续发展的财务路径。本文在论述企业成本环境对企业可持续发展的重要性和企业成本环境基本理论的基础上，对现阶段中国企业环境成本核算与管理研究存在的问题和应对措施进行了分析探讨。从企业的角度看，有效的环境管理能够降低经营成本，增加销售收入，支持企业的竞争战略；降低绿色税收和绿色壁垒的不利影响，减少与环境管制有关的税费负担；引领企业投资于符合国家环保政策的少污染、无污染和降低污染项目；利用贷款和环境投资基金，降低与环境有关的风险，从而降低资本成本等一系列措施促进企业成本环境在企业中应用，使企业实现健康稳定的可持续发展。关键词：环境成本环境成本管理可持续发展EnterpriseenvironmentalcostaccountingandmanagementresearchAbstractWiththerapiddevelopmentofChina'ssocialeconomy,thecontradictionbetweenresources,environmentandhumanisbecomingmoreandmoresharp,sustainabledevelopmentstrategytobecomethebasicstrategyofChina'ssocialandeconomicdevelopment,profit,protectenvironmentandsaveresourcesasthecoreoftheenterprisesustainabledevelopment.EnterpriseenvironmentcostaccountingandmanagementresearchfromtheAngleofcapitalmovement,thelimitationsoftheresource,socialbenefitandenvironmentalprotectiontogether,becomeafinancialpathforthesustainabledevelopmentofenterprises.Thispaperontheimportanceofgreenfinancialmanagementforenterprisesustainabledevelopmentandgreenfinancialmanagementonthebasisofbasictheory,researchonpresentChineseenterpriseenvironmentalcostaccountingandmanagementproblemsandcountermeasuresareanalyzed.Fromtheenterprisepointofview,theeffectiveenvironmentalmanagementcanreduceoperatingcosts,increasesales,supporttheenterprisecompetitionstrategy;Greentaxreductionandthenegativeimpactofthegreenbarriers,reducetheburdenoftaxesandfeesrelatedtotheenvironmentalregulation;Leadingenterprisestoinvestinaccordwiththestateenvironmentalprotectionpolicyoflesspollution,nopollution,andreducethepollutionprojects;Useofloansandenvironmentalinvestmentfund,reducetherisksassociatedwithenvironment,thusreducingthecostofcapitalandaseriesofmeasurestopromotegreenfinancialmanagementintheenterpriseapplication,maketheenterprisetorealizethesustainabledevelopmentofhealthyandstable.Keywords:Environmentalcost;Environmentalcostmanagement;Sustainabledevelopment目录1绪论.................................................................................................................................11.1论文选题的目的及意义.......................................................................................11.2论文结构和主要观点...........................................................................................11.2.1论文结构.....................................................................................................11.2.2论文主要观点.............................................................................................21.3文献综述...............................................................................................................21.4研究内容和研究方法...........................................................................................31.4.1研究内容.....................................................................................................31.4.2研究方法.....................................................................................................32企业环境成本核算与管理现状及原因分析.................................................................42.1企业环境成本核算与管理现状...........................................................................42.2企业环境成本核算与管理原因分析...................................................................42.2.1企业自身发展的需要................................................................................42.2.2环境成本核算与管理的重要性................................................................53基本理论及管理内容体系设计.....................................................................................73.1企业环境成本核算与管理基本理论...................................................................73.1.1循环经济理论............................................................................................73.1.2大循环成本理论........................................................................................73.1.3可持续发展观............................................................................................73.1.4科学发展观理论........................................................................................73.2企业环境成本核算与管理内容体系设计...........................................................83.2.1体系设计的理论与实践的依据................................................................83.2.2体系设计内容............................................................................................94探讨构建企业环境成本核算与管理的方法...............................................................104.1改变企业的行为.................................................................................................104.1.1转变企业陈旧观念..................................................................................104.1.2强化企业风险意识..................................................................................104.1.3实施企业绿色会计..................................................................................104.2加强政府的作用.................................................................................................114.2.1完善法律监督职能.........................................