环境成本会计的分析研究-以河钢集团宣钢公司炼铁厂为例.docx

PAGE PAGE I 环境成本会计的分析研究 ——以河钢集团宣钢公司炼铁厂为例 摘　　要 环境成本就是企业在整个的生产经营活动的过程中，因企业自身的经济活动对客观自然环境和生态环境造成恶劣的影响，从而被迫发生的费用支出以及为了完成后续环保工作而发生的各种间接费用支出。科学的归类环境成本，不仅能帮助企业明确自身的环境问题，科学计算企业环境成本，还将有助于企业的经营管理层根据环境成本的不同分布和重点问题进行合理有效地管理和控制，遏制企业的环境污染问题，保护生态环境资源，从而使得企业“低碳”可持续发展，实现绿色经济收益的目标。但是在实际的生产经营活动中，企业往往容易忽视环境成本的地位和重要性，出现如环境成本藏匿在管理费用项目中等，环境成本的期间的界定很不准确，成本核算的科目体系尚未建立等等一些问题，污染生态环境的同时，也导致企业竞争力不足，利润核算不准确。 河钢集团宣钢公司炼铁厂在环境成本的确认、计量、归集与分配、环境成本报告的披露等一系列方面上还存在问题。以此来看，进一步科学完善环境成本核算体系，使环境污染持续降低的同时企业可持续发展利润化最大“双达标”，成为河钢集团宣钢公司炼铁厂需要立即解决的重大生存问题。在研究过程中，采用了归纳法和访谈法等，通过查找分析国内外相关研究文献，对河钢集团宣钢公司炼铁厂进行深入探究，并通过相应的数据进行分析，构建河钢集团宣钢公司炼铁厂环境成本核算体系。提出这些解决问题的意见能够有效提高河钢集团宣钢公司炼铁厂对自身环境成本的控制能力，并提高炼铁厂的整体经济、社会、自然绩效。 关键词：钢铁企业 作业成本法 环境成本核算  Analysis of Environmental Cost Accounting ——Taking Hegang Group Xuangang Iron and Steel Company as an Example Abstract Environmental cost refers to the expenses that enterprises are forced to incur due to the adverse impact of their economic activities on the natural environment and the ecological environment during the entire process of production and operation activities, and the indirect expenses that are incurred to complete environmental protection work. Scientific classification of environmental costs will not only help enterprises identify their own environmental problems and calculate their environmental costs scientifically, but will also help the management of enterprises to manage and control environmental pollution in accordance with the distribution of environmental costs and key issues. However, in actual production and operation, enterprises often ignore the position of environmental costs, and some problems arise, such as the fact that environmental costs are hidden in management costs, the timing of environmental costs is not accurate, and the subject system for environmental cost accounting has not yet been established. Pollution of the ecological environment, but also lead to insufficient competitiveness of enterprises, inaccurate profit accounting. There ar