基于循环经济视角的企业环境成本控制研究-企业管理专业论文.docxVIP

1 1 摘 要 随着经济快速发展，环境污染、生态失衡等一系列环境问题不断加剧。如何顺应当前 循环经济理念，在促进企业为社会的可持续发展做出贡献的同时，实现自身的可持续发展 经营，已成为国际会计界共同关注的焦点。在这一前提下，企业环境成本管理应运而生。 环境成本控制是实现环境成本管理的关键一环，直接影响着环境成本管理的成败。本 文从循环经济理念的视角出发，在深入研究国内外学者建立的环境成本控制模型和相关环 境成本管理理论的基础上，借鉴质量成本控制思想，构建企业动态环境质量成本模型，将 环境成本控制研究予以量化和模型化，并从循环经济的视角探讨企业环境成本控制的具体 策略，最后针对如何完善企业环境成本控制提出相应的对策和建议，期望能为企业加强环 境成本管理提供一些理论上的参考，为其进行环境成本决策提供支持。 本文以定性分析和理论分析为主，将循环经济和企业环境成本理论结合在一起，试图 对循环经济视角下企业环境成本控制这一比较新颖的课题初步探讨。 关键词：循环经济；环境成本；环境成本控制 ；6σ 环境管理 Abstract With the rapid economic development, environmental problem such as environmental pollution, the ecological unbalance are increasing. How to meet the current circular economic conception, enterprise make the contribution to sustainable development for society and realize the sustainable development of their own, has become the focus of the international accounting. In this premise, the enterprise environment cost management arises. Environmental cost controlling which directly influences the success or failure of environmental cost management is key to the environmental cost management for the enterprise. This paper from the angle of Circular economy is based on many scholars’ academic achievements by establishing the dynamic environment cost control model and make a conclusion that the continued controlling of the environment will bring the total environment cost to decline constantly. Finally based on how to perfect the enterprise environment cost control proposes the corresponding countermeasure and the suggestion. The research result can further enrich the environment cost management theory and improve the environmental cost controlling effect. In this study, with theoretical analysis is given priority to, qualitative analysis method is given priority to, the most distinctive is the cycle economy idea throughout the enterprise environment cost control of study, so as to find the explore the topic of the new viewpoint. Key Words：Circular Economy；environment cost；Environment cost control； 6σEnvironment Ma