企业环境成本管理.docxVIP

PAGE 11 摘 要 环境的持续恶化严重威胁到了人类的生存发展，可持续发展成为各国共识。为缓解环境污染，各国纷纷缔结盟约结成联盟，积极探索缓解环境恶化的有效措施。可持续发展的提出为有效应对环境污染，促进全人类的经济、社会发展带来曙光。在以节能减排为主要手段、可持续发展成为全球主流经济形势的背景下，各国企业面临着前所未有的挑战，怎样既保持经济社会的可持续发展发展又不加剧环境进一步污染，成为各国以及各国企业的重大研究课题。政府层面，各国对企业发展中存在的环境问题进行了强有力监管，对在经济发展中造成了环境破坏和资源滥用的企业做出相应惩罚。企业层面，由于环境破坏成本升高，企业不得不将企业的环境成本管理纳入企业的核算体系，提高自身的环境成本管理能力，以应对新形势下的经济挑战，在可持续发展经济形势中获得一席之地。 关键词：环境成本；成本管理；生态和谐 Abstract Environmental degradation is a serious threat to the survival and development of mankind. In order to alleviate the environmental pollution, all countries have formed a covenant to form an alliance, and actively explore effective measures to alleviate environmental degradation. The sustainable development has brought the dawn for the effective response to the environmental pollution and the promotion of the economic and social development of the whole mankind. In order to energy-saving emission reduction as the main means of environmental governance has become a theme of cooperation, sustainable development has become the mainstream of the background of the global economic situation, the enterprise is facing the hitherto unknown challenge, how to maintain the sustainable development of economic and social development and further aggravate environmental pollution, has become a major research topic and foreign enterprises. At the government level, there is a strong regulation on the factors of environmental pollution that exist in the development of enterprises, which makes the corresponding punishment to the enterprises which cause the environmental damage and the abuse of resources in the economic development. The enterprise level, due to the environmental damage cost increases, enterprises have to be incorporated into the enterprise environmental cost management in enterprise accounting system, improve the environmental cost management ability, to deal with the new situation of the economic challenges, get a space for one person in the sustainable development of economy. Key words：E