作业成本法下环境成本核算研究.doc

作业成本法下环境成本核算研究 摘 要 在“建设资源节约型、环境友好型社会”的社会背景下，企业正面临着承担环境责任，把环境成本纳入企业成本里进行核算的客观需求和外部压力。寻求系统、科学的方法，即作业成本法对环境成本加以核算，给各种环境指标提供量化的数据，这正是企业有效实施环境管理的方式之一。本文探讨了我国企业环境成本的概念、环境成本核算的内涵，另外还对作业成本法做了简要阐述，并结合作业成本法对企业环境成本进行有效的归集和合理的分配。最后，在本论文中将以某造纸企业为实例进行研究，实现作业成本法下环境成本核算的应用。 关键词 作业成本法；环境成本的核算；应用  Activity based costing of environmental cost accounting research ABSTRACT In the social background of building a resource-conserving and environment-friendly society, the enterprises are facing the environmental responsibility, putting the environmental costs into the objective demand in enterprise cost accounting and the external pressure. It is one of the ways to enterprises to carry out environmental management effectively by searching for the systematic and scientific method which is activity based costing to accounting for environmental costs and providing various environmental indicators quantitative data. In this paper, the concept of enterprise environment cost in China and the connotation of environmental cost accounting are discussed. In addition, this paper has a brief elaboration to the activity based costing, and connecting with the activity based costing which makes the enterprise environment cost for effective collection and reasonable distribution. Finally, by taking one of papermaking enterprises as an example in this paper, realizing the application of environmental cost accounting under the activity based costing. KEY WORDS activity based costing；environmental cost accounting；application 目 录 中文摘要 I 英文摘要 II 前言 1 1 作业成本法与环境成本核算的概述 2 1.1 环境成本的概念 2 1.1.1 环境成本的界定 2 1.1.2 环境成本的特点 2 1.2 作业成本法的基本理论 2 1.3 作业成本法在环境成本核算中的优越性 3 1.3.1 有效提高环境成本的归属性 3 1.3.2 科学计量环境成本 3 1.3.3 为管理人决策提供精准有效的成本信息 3 2 作业成本法下环境成本的核算 4 2.1作业成本法下环境成本的归集（确认） 4 2.2 作业成本法下环境成本的计量(分配) 4 2.3 作业成本法下环境成本核算的报告 5 3 作业成本法下环境成本核算的应用——以某造纸企业为例 5 3.1 造纸企业环境成本核算研究的必要性 5 3.2 案例造纸企业概况 6 3.3 环境成本核算 6 3.4 作业成本法下环境成本的报告 8 4 结论 9 参考文献 10 致 谢 11 前言 随着整个社会对环境保护的日益重视与环保相关的法律、法规及政策的不断完善，企业需要负担的对环境保护的责任与在环境活动中要支付的成本