毕业设计--企业环境成本核算与管理研究概述.docx

PAGE  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 Enterprise environmental cost accounting and management research Abstract With the rapid development of Chinas social economy,the contradiction between resources, environment and human is becoming more and more sharp, sustainable development strategy to become the basic strategy of Chinas social and economic development, profit, protect environment and save resources as the core of the enterprise sustainable development. Enterprise environment cost accounting and management research from the Angle of capital movement, the limitations of the resource, social benefit and environmental protection together, become a financial path for the sustainable development of enterprises. This paper on the importance of green financial management for enterprise sustainable development and green financial management on the basis of basic theory, research on present Chinese enterprise environmental cost accounting and management problems and countermeasures are analyzed. From the enterprise point of view, the effective environmental management can reduce operating costs, increase sales, support the enterprise competition strategy; Green tax reduction and the negative impact of the green barriers, reduce the burden of taxes and fees related to the environmental regulation; Leading enterprises to invest in accord with the state environmental protection policy of less pollution, no poll