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基于物质流成本核算的企业环境管理与评价研究

发布时间:2019-07-09 15:33
【摘要】:党的十八大把生态文明建设提升到与经济建设、政治建设、文化建设、社会建设五位一体的战略高度,创造性地回答经济发展与资源环境关系问题所取得的最新理论成果,为统筹人与自然和谐发展指明了前进方向。生态文明建设和经济建设共同发展的宏观背景下,作为社会经济系统的重要个体,企业承担更多的环境责任和社会责任,企业迫切需要加强环境管理,适应新的经济环境和市场需求,更好地处理企业经济效益、环境效益的关系从而获得更长远的发展。 从目前我国企业的环境管理现状来看,企业环境管理信息不够完备,作为企业获得环境管理信息的环境成本核算体系不够完善。而MFCA正是一种以“同时减少环境影响和成本”为目标的环境管理会计方法。所以,在我国制造业企业实行MFCA具有明确的现实意义。但是我国制造业企业接触MFCA的时间较短,成功引入MFCA系统的企业为数不多,究其原因主要是MFCA在确认与计量企业各流程各种污染物排放所产生的外部环境损害成本方面存在不足,缺乏考核企业采用MFCA进行环境管理的效果的评价机制,不利于企业进行持续改进措施。 鉴于此,本文首先回顾了环境管理、环境成本核算和环境管理绩效评价等理论研究成果,并深入剖析了MFCA的思想起源,根据MFCA的特点着重介绍了MFCA的核算目标、核算对象、成本分类与核算优化流程;对MFCA成本核算与传统成本核算进行了比较,分析了MFCA的主要特点和优势;从内部化视角构建了MFCA外部环境损害成本核算模型。 其次,本文构建了物质流环境管理评价模型。针对MFCA特点,建立了基于MFCA的“环境效益-经济效益”二元性环境管理评价系统,并筛选出能够表达企业环境管理的环境效果的18个指标构建评价体系,采用层次分析法设置指标体系权重,并采用简单易行的指数评价法计算了体现MFCA环境效益的评价系数;从管理的成本效益角度出发,借鉴MFCA对环境成本核算的优势,,计算企业实施MFCA进行环境管理的经济效益增加值和减少值,利用成本效益评价法计算反映实施MFCA的经济效益的增量效益费用比。 最后为案例分析。以X钢铁公司为例,分析MFCA在钢铁生产加工企业的具体运用,并通过对企业资源利用和污染物排放数据的分析,核算企业环境效益和经济效益评价的关键指标,最后对X公司实施MFCA的环境管理绩效进行评价,验证“环境效益-经济效益”二元性环境管理评价体系的有效性。
文内图片:物质流成本与环境负荷关系
图片说明:物质流成本与环境负荷关系
[Abstract]:The 18th National Congress of the Communist Party of China (CPC) promoted the construction of ecological civilization to the strategic height of integration with economic construction, political construction, cultural construction and social construction. It creatively answered the latest theoretical results on the relationship between economic development and resources and environment, and pointed out the way forward for the harmonious development of man and nature. Under the macro background of the common development of ecological civilization construction and economic construction, as an important individual of social and economic system, enterprises bear more environmental responsibility and social responsibility. Enterprises urgently need to strengthen environmental management, adapt to the new economic environment and market demand, and better deal with the relationship between enterprise economic benefits and environmental benefits so as to achieve longer-term development. According to the present situation of environmental management of enterprises in our country, the environmental management information of enterprises is not complete enough, and the environmental cost accounting system, which is used as an enterprise to obtain environmental management information, is not perfect. MFCA is an environmental management accounting method aimed at reducing environmental impact and cost at the same time. Therefore, the implementation of MFCA in China's manufacturing enterprises has a clear practical significance. However, the time of contact with MFCA by manufacturing enterprises in our country is relatively short, and few enterprises have successfully introduced MFCA system. The main reason is that MFCA is insufficient in confirming and measuring the cost of external environmental damage caused by the discharge of various pollutants in various processes of enterprises, and the lack of evaluation mechanism to assess the effect of using MFCA for environmental management is not conducive to enterprises to carry out continuous improvement measures. In view of this, this paper first reviews the theoretical research results of environmental management, environmental cost accounting and environmental management performance evaluation, and deeply analyzes the origin of MFCA. According to the characteristics of MFCA, it mainly introduces the accounting objectives, accounting objects, cost classification and accounting optimization process of MFCA, compares MFCA cost accounting with traditional cost accounting, and analyzes the main characteristics and advantages of MFCA. The cost accounting model of MFCA external environmental damage is constructed from the perspective of internalization. Secondly, the evaluation model of material flow environment management is constructed in this paper. According to the characteristics of MFCA, the dual environmental management evaluation system of "environmental benefit-economic benefit" based on MFCA is established, and 18 indexes which can express the environmental effect of enterprise environmental management are selected to construct the evaluation system. The weight of the index system is set up by AHP, and the evaluation coefficient reflecting the environmental benefit of MFCA is calculated by using the simple and feasible index evaluation method. From the point of view of cost-benefit of management, drawing lessons from the advantages of MFCA on environmental cost accounting, the added value and reduced value of economic benefits of environmental management carried out by enterprises are calculated, and the incremental benefit-cost ratio reflecting the economic benefits of implementing MFCA is calculated by using the method of cost-benefit evaluation. Finally, it is a case study. Taking X Iron and Steel Company as an example, this paper analyzes the concrete application of MFCA in iron and steel production and processing enterprises, and through the analysis of enterprise resource utilization and pollutant discharge data, calculates the key indexes of enterprise environmental benefit and economic benefit evaluation, and finally evaluates the environmental management performance of X Company to verify the effectiveness of the dual environmental management evaluation system of "environmental benefit-economic benefit".
【学位授予单位】:天津理工大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F275.2;F224

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