摘要
环境外部不经济是环境问题频发的根源,内部化企业环境成本以消除环境负外部性效应,是改善环境质量的重要途径之一。基于可持续价值流图创新环境成本内部化管控分析方法,有利于企业核算各流程发生的资源耗用成本、环境保护成本和环境污染损害成本,实现全部环境成本的内部化管控。研究以制造企业为研究对象,在分析现有企业环境成本内部化管控模式的基础上,从可持续价值流图视角设计企业主导的环境成本内部化管控分析方法——环境成本流图的基本思路和具体步骤。
The external diseconomy of environment is the root cause of frequent environmental problems,and internalizing enterprise environmental cost to eliminate negative environmental externalities is one of the important ways to improve environmental quality. Innovating environmental cost internalization management and control analysis methods based on sustainable value flow graph is beneficial for enterprises to calculate the resource consumption cost,environmental protection cost and environmental pollution damage cost and realize the internal control of all environmental costs. With manufacturing enterprises as the research object and based on the analysis of the existing enterprise environmental cost internalization control mode,this paper designs an enterprise-led environmental cost internalization management and control analysis method,i. e.,the basic idea and concrete steps of environmental cost flow chart,from the perspective of sustainable value flow graph.
出处
《山东财经大学学报》
2017年第6期13-19,共7页
Journal of Shandong University of Finance and Economics
基金
国家自然科学基金项目"农工一体化企业的价值增值机理与价值链会计研究"(71172045)
山东省社会科学规划研究项目"可持续制造的企业成本核算与管理:基于山东省的实地研究"(15CKJJ05)
山东省高校人文社科研究计划项目"基于网络治理的价值链成本管理与集群竞争优势创新研究"(J15WB12)
关键词
环境成本流图
环境成本内部化
成本管控
可持续价值流图
environmental cost flow chart
environmental cost internalization
cost control
sustainable value flow graph
