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摘要
PAGE I
摘要
摘要:环境成本主要是指本着对环境负责的原则,为管理企业活动对环境造成的影响而采取或被要求采取的措施的成本,以及因企业执行环境目标和要求所付出的其他成本。而企业环境成本控制,是指企业运用一系列的手段和方法,对企业生产经营全过程中涉及生态环境的各种活动所实施的一种旨在提高经济效益和环境效益的约束化管理。近年来,公众的环护意识极大提高,有关环境保护国家标准及法律法规也相继出台,对企业的约束越来越严格。随着这些环境保护政策、法规、标准的不断出台和严格执行,企业将逐步向“环境保护导向性”过渡,其环境行为越来越受到约束。特别是环境问题使企业成本增加、环境风险增大,因此,加强企业环境成本控制就显得极为重要。本文主要开展的是关于企业环境成本控制方面的研究,首先,本文详细介绍了本文的相关研究内容,并对企业环境成本控制的相关内容进行了深入的概述;其次,本文深入剖析现今我国企业在环境成本控制方面的现状和主要存在的问题;最后,本文根据相关的问题制定了相应的改进策略,以期实现我国相关企业环境成本控制的高效实现。
关键字:成本;环境成本;成本控制
Abstract
Abstract:Environmental cost mainly refers to the spirit of the principles of environmentally responsible, for the management of enterprise activities on the environmental impact of the taken or asked to take the cost of the measures, and the enterprise implementation of environmental objectives and requirements of the cost paid by the other. Enterprise environmental cost control, is refers to the enterprise by using a series of means and method, to the enterprise production manages whole process involved in the ecological environment of the various activities carried out a kind to improve economic benefits and environmental benefits of the constraint management. In recent years, the public awareness of the retaining ring is greatly improved, the national standards of environmental protection laws and regulations are promulgated, to the enterprise is more and more strict restriction. As the environmental protection policy, regulation, standard come on stage ceaselessly and strictly implemented, enterprises will gradually to the environmental protection oriented transition, its behavior to the environment has been more and more constraints. Especially the environmental problem of the enterprise cost increase, environmental risk, therefore, strengthen the enterprises environmental cost control is very important. This paper mainly carried out on enterprise environmental cost control aspects of the study, first of all, this paper introduces in detail the research content, and to the enterp
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