發(fā)布時間：2018-06-16 05:35

  本文選題：環(huán)境成本 + 環(huán)境成本控制��； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：環(huán)境是人類進行生產(chǎn)和生命活動的場所,隨著我國社會經(jīng)濟的發(fā)展,環(huán)境問題日趨嚴峻。企業(yè)作為社會活動的主體,其生產(chǎn)活動與環(huán)境有著緊密的聯(lián)系,目前社會環(huán)境污染問題主要就是源于企業(yè)的生產(chǎn)活動。我國政府也因此制定出更加嚴格的環(huán)境保護法律法規(guī),企業(yè)要逐漸承擔(dān)起生產(chǎn)活動所帶來的環(huán)境成本,要對自己不負責(zé)任的行為付出代價。因此企業(yè)不得不重視環(huán)境成本問題,加強對環(huán)境成本的有效控制,促使企業(yè)達到經(jīng)濟效益和環(huán)境效益的統(tǒng)一。而畜禽養(yǎng)殖業(yè)作為農(nóng)業(yè)的重要組成部分,近幾年也得到了快速發(fā)展,但是畜禽養(yǎng)殖的集約化程度越來越高,污染物排放量也隨著大量增加,造成了嚴重的環(huán)境污染。對于畜禽養(yǎng)殖企業(yè)來說,環(huán)境污染問題已經(jīng)嚴重影響到企業(yè)的社會形象,而環(huán)境成本問題也嚴重阻礙了企業(yè)的可持續(xù)發(fā)展和經(jīng)濟效益的提升。所以,環(huán)境污染問題以及環(huán)境成本控制問題,已經(jīng)成為畜禽養(yǎng)殖業(yè)當(dāng)前需要解決的重要問題。本論文是關(guān)于規(guī)模化畜禽養(yǎng)殖企業(yè)環(huán)境成本控制問題的研究,主要采用資料調(diào)研法與案例研究法相結(jié)合的方式進行的分析研究。首先界定了企業(yè)環(huán)境成本的內(nèi)涵與分類,分析了畜禽養(yǎng)殖企業(yè)環(huán)境成本的內(nèi)容和特點。然后以FT公司CY場區(qū)為例,具體分析了FT公司CY場區(qū)的環(huán)境成本項目和分類。然后對CY場區(qū)的環(huán)境成本按照內(nèi)部環(huán)境成本和外部環(huán)境成本分別進行了評估,并在此基礎(chǔ)上分析了FT公司CY場區(qū)環(huán)境成本控制存在的問題。最后,運用理論聯(lián)系實際,針對FT公司CY場區(qū)的環(huán)境成本問題提出相應(yīng)的解決方案,即“豬-沼-菜”環(huán)境成本控制模式,有助于FT公司提升環(huán)境成本控制能力和解決環(huán)境污染問題,實現(xiàn)企業(yè)的可持續(xù)發(fā)展。本研究得出的結(jié)論是FT公司CY場區(qū)的綜合環(huán)境成本很高,已經(jīng)嚴重影響到企業(yè)的健康發(fā)展,而“豬-沼-菜”環(huán)境成本控制模式的應(yīng)用能夠?qū)崿F(xiàn)企業(yè)經(jīng)濟效益和環(huán)境效益的統(tǒng)一,環(huán)境成本控制效果顯著。
[Abstract]:Environment is the place where human beings carry out production and life activities. With the development of social economy in China, environmental problems are becoming more and more serious. As the main body of social activities, the production activities of enterprises are closely related to the environment. At present, the problem of social environmental pollution is mainly derived from the production activities of enterprises. Therefore, the government of our country has formulated more strict environmental protection laws and regulations. Enterprises should gradually bear the environmental costs brought by production activities and pay the price for their irresponsible behavior. Therefore, enterprises have to pay attention to environmental costs, strengthen the effective control of environmental costs, and promote enterprises to achieve the unity of economic and environmental benefits. As an important part of agriculture, livestock and poultry breeding has been developed rapidly in recent years, but the intensive level of livestock and poultry breeding is becoming more and more high, and the emission of pollutants is increasing, resulting in serious environmental pollution. For livestock and poultry breeding enterprises, environmental pollution has seriously affected the social image of enterprises, and the environmental cost has seriously hindered the sustainable development of enterprises and the promotion of economic benefits. Therefore, the problem of environmental pollution and environmental cost control has become an important problem for livestock and poultry breeding industry. This paper is about the study of environmental cost control in large-scale livestock and poultry breeding enterprises. It mainly adopts the method of data investigation and case study to carry on the analysis and research. Firstly, the connotation and classification of environmental cost of enterprises are defined, and the contents and characteristics of environmental cost of livestock and poultry breeding enterprises are analyzed. Then taking the CY field area of FT Company as an example, the environmental cost items and classification of CY field area of FT Company are analyzed in detail. Then the environmental cost of CY field area is evaluated according to the internal environmental cost and the external environmental cost, and on this basis, the problems of environmental cost control in CY field area of FT Company are analyzed. Finally, combining theory with practice, the paper puts forward the corresponding solution to the environmental cost problem in CY field area of FT Company, that is, "Pig-Marsh vegetable" environmental cost control mode. It is helpful for FT to improve the environmental cost control ability and solve the environmental pollution problem, and realize the sustainable development of the enterprise. The conclusion of this study is that the comprehensive environmental cost of CY field area of FT Company is very high, which has seriously affected the healthy development of enterprises. The application of "pig, marsh and vegetable" environmental cost control model can realize the unity of economic and environmental benefits of enterprises, and the control effect of environmental cost is remarkable.
【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】：F324;F302.6

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本文編號：2025567