包括任務書，開題報告


目    錄

摘  要………………………………………………………………………………………………………Ⅰ
Abstract……………………………………………………………………………………………………Ⅱ
第1章 緒論………………………………………………………………………………………………01
1.1選題的目的和意義……………………………………………………………………………………01
1.2國內外研究綜述………………………………………………………………………………………01
1.3研究內容和研究方法…………………………………………………………………………………02
第 2 章 企業(yè)環(huán)境成本概述………………………………………………………………………………03
2.1 環(huán)境成本的定義…………………………………………………………………………………………03
2.2 環(huán)境成本的特點…………………………………………………………………………………………03
2.3 實施環(huán)境成本核算的必要性 ………………………………………………………………………………04 第3章 祥鶴公司環(huán)境成本核算問題分析………………………………………………………………………05
3.1 企業(yè)尚未進行環(huán)境成本的核算 ……………………………………………………………………………05
3.2祥鶴公司傳統(tǒng)成本核算的局限性………………………………………………………………………06
3.3企業(yè)未納入成本核算的內容………………………………………………………………………………06
第 4 章 關于祥鶴公司環(huán)境成本核算的建議 …………………………………………………………………08
4.1提高公司管理層對環(huán)境會計的認識……………………………………………………………………08
4.2企業(yè)應選擇合適的環(huán)境成本核算方法…………………………………………………………………08
4.3處理好企業(yè)與政府環(huán)境管理部門的關系…………………………………………………………………09
結束語………………………………………………………………………………………………………10
參考文獻……………………………………………………………………………………………………11
致  謝………………………………………………………………………………………………………12

 
摘  要
隨著經濟的發(fā)展，環(huán)境問題越來越嚴峻。我國政府提出可持續(xù)發(fā)展，建立資源節(jié)約型、環(huán)境友好型社會的要求，消費者對綠色產品的喜好等等都要求企業(yè)要重視環(huán)境問題。環(huán)境問題已成為企業(yè)發(fā)展策略中不得不考慮的問題。企業(yè)一方面要在激烈的競爭中要求發(fā)展，就必須增加環(huán)境支出，生產出符合社會需求的產品；另一方面為了追逐利益，企業(yè)有必要控制環(huán)境成本的支出。
目前，對于環(huán)境成本的研究大多在核算方面，有關控制方面的研究較少，且可操作性不強。本文在回顧和整理現(xiàn)有文獻的基礎上適當運用會計學、經濟學、管理學的相關知識，將環(huán)境成本的核算與控制聯(lián)系起來，通過內部評價指標和環(huán)境績效評價指標現(xiàn)實環(huán)境成本控制。
通過對國內外環(huán)境成本的含義進行分析，引入一個拓展的環(huán)境成本概念。從環(huán)境成本的定義出發(fā)，對環(huán)境成本進行確認、計量、歸集分配、報告等一系列方法實現(xiàn)環(huán)境成本的核算，得出各階段的成本信息。最后通過分析國際環(huán)境績效指標引入了我國企業(yè)的環(huán)境績效評價指標，從總體上評價、考核企業(yè)環(huán)境成本控制的成果。
本文在闡述環(huán)境成本相關理論的基礎上，通過比較分析國內企業(yè)環(huán)境成本核算方式，并列舉祥鶴公司的實際情況，通過發(fā)現(xiàn)企業(yè)的問題和不足之處，針對性的提出建議，從而來闡述發(fā)展企業(yè)環(huán)境成本核算的必要性以及發(fā)展可持續(xù)戰(zhàn)略的現(xiàn)實意義。

關鍵詞：企業(yè)環(huán)境成本  成本核算   控制體系

ABSTRACT

CorporateAlong with the econmical development,the environmental problem becomes more and more stern.Govemment proposing the sustainable development,establishing resource conservation,the environmental friendly society's request and the consumers favoring to the green products all request the enterprise to take the environmental problem.The enterprise has to consider environmental question as strategy. On the one hand,the enterprise wants to strive for the development in the keen competition,so it has to increase the environmental disbursement to produce the products conforming to the social demand,the enterprise ha to convironmental cosys in order to pursue the benefit.
At present,the environmental cost researches are the accounting research aspect,however,the related control aspect researches are few,and the feasibility is not strong.This article reviews and reorganizes the existing literature foundation and utilizes accounting,economic management science and so on.Through internal appraisal target and environment achievements appraisal target to realize environmental cost control.
    The article has introduced a developed environmental cost concept by analysis the domestic and foreign literature.It has realized the environment cost calculation through the environmental cost definittion,the confirmation,the measurement to the environment cost,gathering together the assignment,the report and so on to obtain the cost information in various stages.This cost information is the foundation of the environmental cost control.The environmental cost contral has been mainly divided into the internal environment cost contral and the extemal environment cost control.Finally, through the analysis of the international environmental performance indicators introduced our country enterprise environmental performance eva luation index, from the overall eva luation, eva luation of enterprise environmental cost control results.
    In this paper, the environmental cost on the basis of the theory, through comparative analysis of domestic enterprise environment cost accounting way, enumerate Cheung Hok company's actual situation, through the discovery of the problems and shortcomings, put forward suggestions, which elaborates the development of enterprises the necessity of environmental cost accounting and the development of sustainable strategic significance.
Key words:  environmental costs；Costing；Control system