現(xiàn)代企業(yè)環(huán)境成本研究與分析

工商管理論文編號(hào):GS321  論文字?jǐn)?shù):18680,頁(yè)數(shù):32，附開題報(bào)告，外文翻譯

目    錄
摘    要 I
Abstract II
第1章 緒論 1
1.1問題的提出 1
1.2環(huán)境成本的概念 1
1.3環(huán)境成本的分類 2
1.4研究環(huán)境成本的意義 5
1.5國(guó)內(nèi)外主要研究成果 5
第2章 企業(yè)環(huán)境成本核算的理論基礎(chǔ) 8
2.1可持續(xù)發(fā)展理論 8
2.2總成本理論 9
2.3外部性理論 9
2.4社會(huì)責(zé)任理論 10
第3章 企業(yè)環(huán)境成本的計(jì)算及應(yīng)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 完全成本法的應(yīng)用案例 12
3.2 作業(yè)成本法 17
3.2.1 作業(yè)成本法基本思想 17
3.2.2 作業(yè)成本法的應(yīng)用案例 17
第4章 我國(guó)企業(yè)開展環(huán)境成本核算面臨的主要問題 20
4.1傳統(tǒng)會(huì)計(jì)模式的局限 20
4.2企業(yè)本身傳統(tǒng)觀念的局限 20
4.3相關(guān)法律及法規(guī)不健全 20
4.4環(huán)境會(huì)計(jì)領(lǐng)域?qū)�業(yè)人才的缺乏 21
第5章我國(guó)企業(yè)建立環(huán)境成本核算體系的思考和建議 22
5.1加強(qiáng)環(huán)境會(huì)計(jì)理論和方法的研究 22
5.2強(qiáng)化企業(yè)環(huán)境成本核算意識(shí) 22
5.3完善環(huán)境保護(hù)等相關(guān)法律法規(guī)體系 22
5.4提高會(huì)計(jì)人員素質(zhì) 23
第6章 結(jié)論 24
參 考 文 獻(xiàn) 26
致    謝 28

摘    要
 近年來，環(huán)境問題已成為人類所關(guān)注的焦點(diǎn)問題之一。企業(yè)的行為已受到諸多方面的約束，環(huán)境成本已成為企業(yè)經(jīng)營(yíng)成本中不可忽視的部分，企業(yè)加強(qiáng)環(huán)境成本控制的緊迫性將越來越強(qiáng)。企業(yè)環(huán)境成本是指本著對(duì)環(huán)境負(fù)責(zé)的原則，為管理企業(yè)活動(dòng)對(duì)環(huán)境造成的影響而被要求采取的措施成本以及因企業(yè)執(zhí)行環(huán)境目標(biāo)和要求所付出的其他成本。企業(yè)環(huán)境成本控制是指企業(yè)運(yùn)用一系列的手段和方法，對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)全過程，涉及有關(guān)生態(tài)環(huán)境的各種活動(dòng)所實(shí)施的一種旨在提高經(jīng)濟(jì)效益和環(huán)境效益的約束化管理與傳統(tǒng)成本控制相比，企業(yè)環(huán)境成本控制具有全面性、外向性和競(jìng)爭(zhēng)性的特點(diǎn)。從企業(yè)可持續(xù)發(fā)展戰(zhàn)略、自身的盈利目標(biāo)以及企業(yè)面臨的環(huán)境風(fēng)險(xiǎn)等方面來看，企業(yè)有必要加強(qiáng)環(huán)境成本控制。
 雖然目前我國(guó)企業(yè)環(huán)境成本核算取得了一些成績(jī)，但是與西方國(guó)家相比還有很大差距。本文對(duì)企業(yè)環(huán)境成本核算方法作了一些初步探討，特別是在應(yīng)用分析上，列舉了國(guó)外一些核算環(huán)境成本的實(shí)例，目的就是尋求企業(yè)環(huán)境成本核算的先進(jìn)方法，為我國(guó)企業(yè)環(huán)境成本核算提供一些對(duì)策和建議，希望我國(guó)企業(yè)根據(jù)自身特點(diǎn)加以分析改進(jìn)，應(yīng)用到實(shí)際環(huán)境成本核算中去。
 首先，在文章開頭闡明了選題背景和研究意義，并對(duì)國(guó)內(nèi)外研究成果進(jìn)行了綜述，總結(jié)出當(dāng)前研究的特點(diǎn)；接著闡述了環(huán)境成本研究所依托的理論基礎(chǔ)，并界定了企業(yè)環(huán)境成本的概念與分類；然后探討了企業(yè)環(huán)境成本的確認(rèn)與計(jì)量，并歸納總結(jié)了企業(yè)環(huán)境成本的兩種有代表性的計(jì)算方法（完全成本法和作業(yè)成本法）,比較了各自的優(yōu)缺點(diǎn)，主張將完全成本法和作業(yè)成本法相結(jié)合，進(jìn)而達(dá)到一個(gè)相對(duì)科學(xué)合理的計(jì)算體系；之后，文章分析了我國(guó)企業(yè)在開展環(huán)境成本核算方面面臨的一些問題。最后，在文章末尾對(duì)在我國(guó)企業(yè)中建立環(huán)境成本核算體系的途徑提出了建議。
 
關(guān)鍵詞：環(huán)境成本；環(huán)境成本核算；完全成本法；作業(yè)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