發(fā)布時間：2018-08-13 18:57

【摘要】：人類步入生態(tài)文明以來,三次工業(yè)革命促使經(jīng)濟(jì)不斷增長,而經(jīng)濟(jì)的過度增長給全球生態(tài)環(huán)境帶來了困擾,例如自然資源過度索取、稀有物種滅絕、淡水資源缺乏、全球溫室效應(yīng)等問題,其中,全球溫室效應(yīng)已成為要優(yōu)先解決的重要問題。政府相關(guān)環(huán)保準(zhǔn)則的出臺,促使企業(yè)的環(huán)境核算支出在不斷增長,環(huán)境恢復(fù)工程日益浩大,這就需要各國政府在環(huán)境保護(hù)中能有一致的意見,才能更好地促進(jìn)全球生態(tài)環(huán)境的良性發(fā)展。要實(shí)現(xiàn)人與自然和諧共生,就應(yīng)始終堅(jiān)持可持續(xù)發(fā)展觀且還應(yīng)將粗放型的經(jīng)濟(jì)不斷向低碳經(jīng)濟(jì)轉(zhuǎn)變。低碳經(jīng)濟(jì)是一種綠色發(fā)展方式,是實(shí)現(xiàn)生態(tài)環(huán)境可能持續(xù)發(fā)展的一種經(jīng)濟(jì)模式。本文是在醫(yī)藥企業(yè)的背景下,將企業(yè)的低碳經(jīng)濟(jì)與環(huán)境成本管理二者相統(tǒng)一,為環(huán)境成本管理的預(yù)測、核算、控制等研究提供了新思路。本文首先將各學(xué)者對低碳經(jīng)濟(jì)和環(huán)境成本管理的研究成果進(jìn)行歸納,然后根據(jù)各學(xué)者的觀點(diǎn)給出低碳經(jīng)濟(jì)及環(huán)境成本管理相關(guān)定義;接著再以低碳經(jīng)濟(jì)理論和環(huán)境成本管理理論為研究基礎(chǔ),以低碳經(jīng)濟(jì)為視角構(gòu)建了企業(yè)環(huán)境成本管理框架體系。企業(yè)環(huán)境成本管理框架體系包括環(huán)境成本管理的目標(biāo)、原則、方法、內(nèi)容等。企業(yè)環(huán)境成本管理目標(biāo)是指企業(yè)在投入各種環(huán)境成本時,以較少地投入達(dá)到環(huán)境效益最大化;環(huán)境成本管理的原則包括競爭戰(zhàn)略指導(dǎo)原則、目標(biāo)性原則、協(xié)調(diào)性原則、戰(zhàn)略性原則;環(huán)境成本管理的方法涵蓋事后處理法、事前計(jì)劃法、事中控制法;環(huán)境成本管理的內(nèi)容,也是本文重點(diǎn)研究的方向,其主要有環(huán)境成本管理預(yù)測、核算、控制、披露、評價等。最后基于構(gòu)建的體系對L醫(yī)藥企業(yè)進(jìn)行分析,選取部分環(huán)境成本管理業(yè)務(wù)對L醫(yī)藥企業(yè)進(jìn)行核算并結(jié)合改進(jìn)后的資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表披露了環(huán)境收支,分析了L醫(yī)藥企業(yè)在環(huán)境成本管理中存在的問題并提出相關(guān)對策。本文是在低碳經(jīng)濟(jì)的視角下,并與我國企業(yè)環(huán)境成本管理的一些現(xiàn)狀相結(jié)合,運(yùn)用經(jīng)濟(jì)學(xué)、管理學(xué)、社會學(xué)、會計(jì)學(xué)等學(xué)科的相關(guān)理論以及研究方法,對我國醫(yī)藥企業(yè)的環(huán)境成本管理預(yù)測、核算、控制、披露、評價進(jìn)行了一些探索。企業(yè)環(huán)境成本管理在國內(nèi)外的一些理論中占據(jù)前排,但在現(xiàn)實(shí)操作上仍經(jīng)驗(yàn)不足,特別是從低碳經(jīng)濟(jì)的視角去研究企業(yè)環(huán)境成本的管理問題至今鮮少有人討論。因此,本文的研究將對我國企業(yè)的低碳發(fā)展具有一定的價值。
[Abstract]:Since mankind entered the ecological civilization, the three industrial revolutions have led to the continuous growth of the economy, and the excessive growth of the economy has troubled the global ecological environment, such as over-exploitation of natural resources, extinction of rare species, lack of fresh water resources, Global Greenhouse Effect and other issues, among which, global Greenhouse Effect has become a priority to solve important issues. The promulgation of the relevant environmental protection standards of the government has prompted enterprises to spend more and more on environmental accounting, and environmental restoration projects are becoming more and more large. This requires governments of all countries to have a unanimous view on environmental protection. In order to better promote the healthy development of the global ecological environment. In order to realize the harmonious symbiosis between man and nature, we should always adhere to the concept of sustainable development and transform the extensive economy to the low-carbon economy. Low-carbon economy is a green development mode and an economic model to realize the sustainable development of ecological environment. Under the background of pharmaceutical enterprises, this paper unifies the low-carbon economy and environmental cost management of enterprises, and provides a new idea for the research of environmental cost management, such as prediction, accounting, control and so on. In this paper, the research results of low-carbon economy and environmental cost management are summarized, and then the definitions of low-carbon economy and environmental cost management are given according to the viewpoints of the scholars. Then, based on the theory of low carbon economy and environmental cost management, the enterprise environmental cost management framework system is constructed from the perspective of low carbon economy. Enterprise environmental cost management framework system includes environmental cost management objectives, principles, methods, content and so on. The objective of enterprise environmental cost management is to maximize the environmental benefit with less investment when the enterprise invests various environmental costs. The principles of environmental cost management include the guiding principle of competition strategy, the principle of goal, the principle of coordination. The methods of environmental cost management include ex post treatment method, prior planning method, control method; the content of environmental cost management is also the direction of this paper, which mainly includes forecasting, accounting and control of environmental cost management. Disclosure, evaluation, etc. Finally, based on the established system to analyze L pharmaceutical enterprises, selected part of environmental cost management business accounting for L pharmaceutical enterprises and combined with the improved balance sheet, income statement, cash flow statement to disclose the environmental income and expenditure. The problems existing in environmental cost management of L pharmaceutical enterprises are analyzed and the relevant countermeasures are put forward. This article is in the low carbon economy angle of view, and with our country enterprise environment cost management present situation unifies, uses the economics, the management science, the sociology, the accounting and so on discipline correlation theory and the research method, This paper probes into the prediction, accounting, control, disclosure and evaluation of environmental cost management in Chinese pharmaceutical enterprises. Enterprise environmental cost management occupies the front row in some theories at home and abroad, but it is still inexperienced in practical operation. Especially, it is seldom discussed to study the management of enterprise environmental cost from the perspective of low carbon economy. Therefore, the research of this paper will have certain value to the low-carbon development of Chinese enterprises.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.72

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