基于生态经济理论的企业环境成本控制研究

【作者】 宋金波；

【导师】 戴大双；

【作者基本信息】 大连理工大学 ， 技术经济及管理， 2003， 硕士

【摘要】 人类迈入21世纪以来，日益严重的资源匮乏、环境污染问题已经迫使企业必须遵守可持续发展的信条。在严格的环境行为准则约束下，企业经营的环境成本不断增加，环境风险日益增大。 本文将生态经济相关理论应用于企业环境成本控制中，对比分析并借鉴了国外环境成本研究的经验；从生态经济的范畴探讨了我国企业环境成本的范围、分类、计量问题，运用比较分析和归纳的方法构建企业环境成本的计量公式；结合环境成本供应链机制提出我国企业环境成本控制的基本思路，并深入分析了环境共生网络中的企业环境成本和收益分配问题，为企业环境成本控制从理论走向实践提供参考；最后，评述了企业环境成本核算的外部控制和国家环境管理的手段。更多还原

【Abstract】 When human beings enter into the 21st century, enterprises have been forced to abide by the rule of sustainable development because of the deficient resources and environmental pollution day by day. Under the state of being restricted by rigid environmental behavioral rules, the environmental cost and environmental risk are increasing unceasingly for the enterprises management.In this paper, the relative theory of ecological economy is applied in the environmental cost control of enterprises, and the foreign research experience on environmental cost is also analyzed and used for reference. Here are discussed the problems of environmental cost, classification and measurement of enterprises in point of ecological economy, the measurement formula of enterprises environmental cost is established through compare, analysis and conclusion. The radical thoughts of environmental cost control considering environmental cost supplied chain. The distribution problems of environmental cost and benefits in the environmental symbiotic net are deeply analyzed in order to provide proves of the conversion from theory to practice. At last, the paper discusses the outer control for environmental cost and the approach of environmental management for government.更多还原