本文主要研究内容
作者张娜（2019）在《TY煤气化股份有限公司环境成本核算问题探析》一文中研究指出：当今社会,全球的环境问题已经成为每个国家不得不重视的问题,随着经济的发展,环境付出的代价也越来越大,大到国家,小到企业,经常存在一味地只注重经济的增长而忽视环境的现象。这种行为或许一开始可以使经济得到迅猛发展,但随之而来的环境问题也终将成为制约发展的重要壁垒。20世纪90年代初,世界范围内开始了环境与发展相协调的热议,其最具代表性的就是在联合国召开的关于环境、经济、社会的可持续发展的会议,会议中参加的各国达成了一致观点。自此引起了世界范围内关于环境和环境会计发展的关注。而我国也表现出了对环境的强烈关注。随着国家对环境保护的日益重视,煤气化企业作为高污染企业在预防和治理污染方面的支出比重增大,与环境相关的支出增多,使得环境成本应成为企业增强自身竞争力所需考虑的一项重要因素。然而,目前虽有一部分企业已经将环境支出等事项包含进了研究范围中,但是对环境成本的核算很简单,许多环境成本因素被忽视,没有从根本上反映出企业实际发生的环境成本信息,还有一部分企业对环境成本的重视程度很差,甚至没有考虑环境成本事项,由此看来,我国企业环境成本的执行效果很不理想。对于高污染企业更应重视环境成本问题,加强环境成本核算,通过建立专门的账簿对环境成本进行确认、计量和披露,有利于企业对环境成本进行有效监管,有助于环境会计制度的建立和完善。本文主要采用文献研究和案例研究的方法,首先进行企业环境成本核算的理论概述,介绍环境成本核算的概念及内容、目标及原则,阐述环境成本核算确认、计量及披露的要求。然后在相关理论基础上,进行TY煤气化股份有限公司环境成本核算现状及问题分析,在介绍该公司的具体情况和生产流程后,分析TY煤气化股份有限公司环境成本核算现状,探讨该公司环境成本核算存在的问题。根据成本核算相关理论分析了TY煤气化股份有限公司在成本核算过程中的不足主要是选择传统成本核算方式,环境成本确认标准模糊,环境成本计量方法单一,环境成本信息披露不充分,环境成本控制与管理流于形式。究其原因,主要是以下几方面:公司环境成本核算规范和内部核算制度不健全;公司现有计量属性无法满足核算需求;各部门权限设置不科学;公司环境成本核算意识薄弱。因此针对此类企业来说,本文从实际情况出发,提出来以下改进意见:一是应该建立健全环境成本会计规范;二是优化环境成本核算的确认;三是采用科学化的环境成本计量方法;四是明确合理的环境成本披露内容与方式;五是进一步提升企业的环境成本核算意识。本文通过对TY煤气化股份有限公司环境成本的分类、确认、计量、披露等一系列问题进行系统的研究和分析,结合TY煤气化股份有限公司环境成本核算的现状中存在的问题,构建了一套能够解决该企业环境成本核算问题的较为完善的环境成本核算体系,并将环境成本纳入企业的生产经营决策过程中,进一步丰富和完善了现有环境成本会计核算和管理理论。本文通过对TY煤气化股份有限公司环境成本核算方案实施中存在的问题进行研究,对其环境成本进行重新分类,并提出优化建议,以期公司能够通过改进环境成本核算管理,进一步提高经济效益和经营管理水平,实现公司的战略目标,促进公司的持续健康发展。与此同时,本文的研究意义在于,不仅可以为我国汇总环境成本数据等提供基础数据,而且对环境成本的核算为我国企业提供一定的参考,通过对环境成本的分析来更好地进行成本决策,加强对环境成本的控制,更好地承担自身的社会责任,通过对环境成本的披露使企业利益相关者得到更多关于企业环保方面的信息,真正做到可持续发展要求的经济效益和环境效益共同有序进步。将自然资源和环境资源的价值量化计入企业的成本中,从而提高企业的环保意识,使企业不再以破坏环境的代价来换取企业的发展。
Abstract
dang jin she hui ,quan qiu de huan jing wen ti yi jing cheng wei mei ge guo jia bu de bu chong shi de wen ti ,sui zhao jing ji de fa zhan ,huan jing fu chu de dai jia ye yue lai yue da ,da dao guo jia ,xiao dao qi ye ,jing chang cun zai yi wei de zhi zhu chong jing ji de zeng chang er hu shi huan jing de xian xiang 。zhe chong hang wei huo hu yi kai shi ke yi shi jing ji de dao xun meng fa zhan ,dan sui zhi er lai de huan jing wen ti ye zhong jiang cheng wei zhi yao fa zhan de chong yao bi lei 。20shi ji 90nian dai chu ,shi jie fan wei nei kai shi le huan jing yu fa zhan xiang xie diao de re yi ,ji zui ju dai biao xing de jiu shi zai lian ge guo shao kai de guan yu huan jing 、jing ji 、she hui de ke chi xu fa zhan de hui yi ,hui yi zhong can jia de ge guo da cheng le yi zhi guan dian 。zi ci yin qi le shi jie fan wei nei guan yu huan jing he huan jing hui ji fa zhan de guan zhu 。er wo guo ye biao xian chu le dui huan jing de jiang lie guan zhu 。sui zhao guo jia dui huan jing bao hu de ri yi chong shi ,mei qi hua qi ye zuo wei gao wu ran qi ye zai yu fang he zhi li wu ran fang mian de zhi chu bi chong zeng da ,yu huan jing xiang guan de zhi chu zeng duo ,shi de huan jing cheng ben ying cheng wei qi ye zeng jiang zi shen jing zheng li suo xu kao lv de yi xiang chong yao yin su 。ran er ,mu qian sui you yi bu fen qi ye yi jing jiang huan jing zhi chu deng shi xiang bao han jin le yan jiu fan wei zhong ,dan shi dui huan jing cheng ben de he suan hen jian chan ,hu duo huan jing cheng ben yin su bei hu shi ,mei you cong gen ben shang fan ying chu qi ye shi ji fa sheng de huan jing cheng ben xin xi ,hai you yi bu fen qi ye dui huan jing cheng ben de chong shi cheng du hen cha ,shen zhi mei you kao lv huan jing cheng ben shi xiang ,you ci kan lai ,wo guo qi ye huan jing cheng ben de zhi hang xiao guo hen bu li xiang 。dui yu gao wu ran qi ye geng ying chong shi huan jing cheng ben wen ti ,jia jiang huan jing cheng ben he suan ,tong guo jian li zhuan men de zhang bu dui huan jing cheng ben jin hang que ren 、ji liang he pi lou ,you li yu qi ye dui huan jing cheng ben jin hang you xiao jian guan ,you zhu yu huan jing hui ji zhi du de jian li he wan shan 。ben wen zhu yao cai yong wen suo yan jiu he an li yan jiu de fang fa ,shou xian jin hang qi ye huan jing cheng ben he suan de li lun gai shu ,jie shao huan jing cheng ben he suan de gai nian ji nei rong 、mu biao ji yuan ze ,chan shu huan jing cheng ben he suan que ren 、ji liang ji pi lou de yao qiu 。ran hou zai xiang guan li lun ji chu shang ,jin hang TYmei qi hua gu fen you xian gong si huan jing cheng ben he suan xian zhuang ji wen ti fen xi ,zai jie shao gai gong si de ju ti qing kuang he sheng chan liu cheng hou ,fen xi TYmei qi hua gu fen you xian gong si huan jing cheng ben he suan xian zhuang ,tan tao gai gong si huan jing cheng ben he suan cun zai de wen ti 。gen ju cheng ben he suan xiang guan li lun fen xi le TYmei qi hua gu fen you xian gong si zai cheng ben he suan guo cheng zhong de bu zu zhu yao shi shua ze chuan tong cheng ben he suan fang shi ,huan jing cheng ben que ren biao zhun mo hu ,huan jing cheng ben ji liang fang fa chan yi ,huan jing cheng ben xin xi pi lou bu chong fen ,huan jing cheng ben kong zhi yu guan li liu yu xing shi 。jiu ji yuan yin ,zhu yao shi yi xia ji fang mian :gong si huan jing cheng ben he suan gui fan he nei bu he suan zhi du bu jian quan ;gong si xian you ji liang shu xing mo fa man zu he suan xu qiu ;ge bu men quan xian she zhi bu ke xue ;gong si huan jing cheng ben he suan yi shi bao ruo 。yin ci zhen dui ci lei qi ye lai shui ,ben wen cong shi ji qing kuang chu fa ,di chu lai yi xia gai jin yi jian :yi shi ying gai jian li jian quan huan jing cheng ben hui ji gui fan ;er shi you hua huan jing cheng ben he suan de que ren ;san shi cai yong ke xue hua de huan jing cheng ben ji liang fang fa ;si shi ming que ge li de huan jing cheng ben pi lou nei rong yu fang shi ;wu shi jin yi bu di sheng qi ye de huan jing cheng ben he suan yi shi 。ben wen tong guo dui TYmei qi hua gu fen you xian gong si huan jing cheng ben de fen lei 、que ren 、ji liang 、pi lou deng yi ji lie wen ti jin hang ji tong de yan jiu he fen xi ,jie ge TYmei qi hua gu fen you xian gong si huan jing cheng ben he suan de xian zhuang zhong cun zai de wen ti ,gou jian le yi tao neng gou jie jue gai qi ye huan jing cheng ben he suan wen ti de jiao wei wan shan de huan jing cheng ben he suan ti ji ,bing jiang huan jing cheng ben na ru qi ye de sheng chan jing ying jue ce guo cheng zhong ,jin yi bu feng fu he wan shan le xian you huan jing cheng ben hui ji he suan he guan li li lun 。ben wen tong guo dui TYmei qi hua gu fen you xian gong si huan jing cheng ben he suan fang an shi shi zhong cun zai de wen ti jin hang yan jiu ,dui ji huan jing cheng ben jin hang chong xin fen lei ,bing di chu you hua jian yi ,yi ji gong si neng gou tong guo gai jin huan jing cheng ben he suan guan li ,jin yi bu di gao jing ji xiao yi he jing ying guan li shui ping ,shi xian gong si de zhan lve mu biao ,cu jin gong si de chi xu jian kang fa zhan 。yu ci tong shi ,ben wen de yan jiu yi yi zai yu ,bu jin ke yi wei wo guo hui zong huan jing cheng ben shu ju deng di gong ji chu shu ju ,er ju dui huan jing cheng ben de he suan wei wo guo qi ye di gong yi ding de can kao ,tong guo dui huan jing cheng ben de fen xi lai geng hao de jin hang cheng ben jue ce ,jia jiang dui huan jing cheng ben de kong zhi ,geng hao de cheng dan zi shen de she hui ze ren ,tong guo dui huan jing cheng ben de pi lou shi qi ye li yi xiang guan zhe de dao geng duo guan yu qi ye huan bao fang mian de xin xi ,zhen zheng zuo dao ke chi xu fa zhan yao qiu de jing ji xiao yi he huan jing xiao yi gong tong you xu jin bu 。jiang zi ran zi yuan he huan jing zi yuan de jia zhi liang hua ji ru qi ye de cheng ben zhong ,cong er di gao qi ye de huan bao yi shi ,shi qi ye bu zai yi po huai huan jing de dai jia lai huan qu qi ye de fa zhan 。
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论文详细介绍
论文作者分别是来自江西财经大学的张娜，发表于刊物江西财经大学2019-07-29论文，是一篇关于环境成本论文,环境成本核算论文,确认和计量论文,江西财经大学2019-07-29论文的文章。本文可供学术参考使用，各位学者可以免费参考阅读下载，文章观点不代表本站观点，资料来自江西财经大学2019-07-29论文网站，若本站收录的文献无意侵犯了您的著作版权，请联系我们删除。
标签：环境成本论文; 环境成本核算论文; 确认和计量论文; 江西财经大学2019-07-29论文;