浙江富润股份有限公司环保支出研究.docVIP

诚信承诺 我谨在此承诺：木人所写的毕业论文《浙江富润股份有限公司环保 支出研究》均系本人独立完成，没有抄袭行为，凡涉及其他作者的观点 和材料，均作了注释，若有不实，后果rh本人承担。 承诺人《签名》： 年 月 日 长期以来，大多数企业都把利润最大化作为发展目标，而忽视了其外部成本。在 生产过程屮只考虑到会计和经济利益的联系，而没有对会计与社会效益Z间的关系加 以重视，从而导致对环境污染治理的不作为，更是加速了能源的无谓消耗。去年是“十 二五规划”的开局Z年，政府提出了对企业征收环保税，这也迫使企业在生产过程中 必须更加重视对环境污染治理，把环境效益和经济效益结合起來，重新寻找一条“由 绿到金”的发展道路。 本文首先介绍了环保支出的概念，然后介绍了浙江富润股份有限公司环保支出的 具体情况，并且运用环境会计屮的环境财务综合指标來分析浙江富润股份有限公司 2010年的环保支出状况，并且与09年数据进行同比分析，最终观察公司的每项环保 支出是否真正意义上对公司利润增长发挥作用，得出相应的结论，指出不理想的地方 并提出相关意见加以改善。由此，可以让更多的企业来釆用这种方式进行快速分析， 结合企业自身情况，了解到环保支出所到来的经济效益，从而更加有效的调整企业的 环保支出。 关键词：环境支出；环境会计；环境财务综合指标 ABSTRACT For a long time, the target of the enterprise is to pursue the profit maximization. They have only valued the links between accounting and economic interests, but have ignored the links between accounting and socil benefits. The aggravation of environmental pollution and energy consumption make us strengthen our investment in environmental protection. And enterprises, as one of the environmental destruction, also have an unshirkable responsibility. In 2011, government put forward an environmental protection tax on enterprises. Above all, it is of great urgency to put the consciousness of conbining environmental benefits with economic benefits into practise. And the environmental expenditures of enterprises increase with economic development.But it is also needs to be researched whether each expenditure works or not on the most genuine. Enterprises seek to maximize the benefits. We must make enteiprises realize that the investment in environmental protection is really a development path of green to gold. This article mainly introduces the environmental protection expenditures situations of Zhejiang Furun Corporation in 2010, using environmental accounting application to environmental analysis of financial indicators in real companies, comparing with previous analyses, so as to draw the appropriate conclusions. Therefore, make more enterprises use this approach to enable rapid analyses, combine with their o