摘要
在碳中和愿景要求下,皮革企业应重视环境责任的履行,加快节能减排措施的全面实施,尽早实现“零排放”。加强环境成本控制管理是皮革企业兼顾环境效益与经济效益的现实需要。为此,本文介绍了碳中和与环境成本管理的内涵,分析了碳中和目标下皮革企业加强环境成本控制管理的必要性与意义,并从制革生产过程中的节能减排、全流程环境成本控制体系的建立、碳排放权交易市场的建立和财会人员环境成本管理能力的培养方面提出了落实企业环境成本控制管理的四点措施,以期为碳中和目标下皮革行业的绿色可持续发展提供建议。
Under the requirement of carbon neutrality,leather enterprises should pay attention to the fulfillment of environmental responsibility,accelerate the comprehensive implementation of energy saving and emission reduction measures,and achieve“zero emission”as soon as possible.Strengthening environmental cost control management is a realistic need for leather enterprises to give consideration to both environmental and economic benefits.Therefore,the paper introduced the connotation of carbon neutrality and environmental cost management,analyzed the necessity and significance of leather enterprises to strengthen environmental cost control management under the goal of carbon neutrality.Four measures were put forward from the energy conservation and emissions reduction in the process of leather production,the establishment of the whole flow of environmental cost control system,the establishment of carbon emissions trading market and environment cost accounting personnel management ability aspect to carry out the enterprise environment cost control management,with a view to providing suggestions for the green and sustainable development of the leather industry under the carbon neutral target.
作者
高俊云
GAO Jun-yun(Xiantao Vocational College,Xiantao 433000,China)
出处
《中国皮革》
CAS
2023年第1期36-39,共4页
China Leather
基金
2020年度中国管理科学研究院重点课题(KJCX3427)。
关键词
碳中和
环境成本控制
节能减排
大数据
碳排放权交易市场
carbon neutralization
environmental cost management
energy saving and emission reduction
big data
carbon emission trading market
