纺织印染企业绿色成本核算体系的构建与应用研究.docxVIP

PAGE 2 纺织印染企业绿色成本核算体系的构建与应用研究 摘 要 纺织印染行业是我国产业的一大支柱，同时也是重污染行业之一，其每年排放的污水、废气等排放物对环境造成了很大的影响，同时可能会威胁到人民的健康安全。在现如今这个强调可持续发展的社会，建立一个绿色成本核算体系来监督和企业，同时强对环境管理就显得尤为必要，而如何构建绿色成本核算体系以及如何应用好绿色成本核算体系就成了问题的关键。 本文从纺织印染行业的一家上市公司入手，收集企业相关环境信息，将财务会计和绿色会计相结合，来构建绿色成本核算体系。本文共分为五个部分：第一部分介绍绿色成本核算的相关概述，主要介绍绿色成本的定义与目标。第二部分着重介绍纺织印染企业的绿色成本的确认、计量、账户体系设置和报告等构建绿色成本核算体系的核心问题，主张通过生命周期法和作业成本法相结合的方式，对绿色成本进行归集分配，并在原有账户体系基础上，增加绿色成本相关账户，并编制绿色成本信息报表。第三部分则通过第二部分的体系构建将其应用于实际案例公司，进行具体分析。第四部分则是目前绿色成本核算体系构建和应用过程中，鲁泰纺织及整个行业可能存在的问题，以及针对目前绿色成本核算体系发展的建议。最后一部分是本次论文的总结与不足。 关键词：纺织印染；绿色成本核算体系；生命周期法；作业成本法  RESEARCH ON THE CONSTRUCTION AND APPLICATION OF GREEN COST ACCOUNTING SYSTEM IN TEXTILE PRINTING AND DYEING ENTERPRISES ABSTRACT Textile printing and dyeing industry is not only a pillar of Chinas industry, but also one of the heavily polluting industries. Its annual emissions of sewage and waste gas have a great impact on the environment and may threaten peoples health and safety. In todays society that emphasizes sustainable development, it is particularly necessary to establish a green cost accounting system to supervise and manage enterprises, and strengthen environmental management. How to build a green cost accounting system and how to apply the green cost accounting system has become the key to the problem. This paper starts with a listed company in textile printing and dyeing industry, collects relevant environmental information of enterprises, and combines financial accounting and green accounting to build a green cost accounting system. This paper is divided into five parts: the first part introduces the relevant overview of green cost accounting, mainly introduces the definition and objectives of green cost. The second part focuses on the core issues of constructing the green cost accounting system, such as the confirmation, measurement, account system setting and reporting of the green cost of textile printing and dyeing enterprises. It advocates the collection and distribution of the green cost t