摘要
随着国家环保政策的实施和企业环保意识的加强,在绿色、低碳、开放、可持续发展道路的引领下,与经济发展紧密相关的造纸行业为我国经济和环境发展提供了一定的助推力。基于此,通过分析造纸企业环境成本控制现状和控制成效,发现其在环境成本控制当中存在的问题,进而对造纸企业环境成本控制进行全方位的优化和建议,包括完善环境成本控制过程、运用合理有效的环境成本控制方法、丰富企业环境成本信息披露内容等,希望通过这些方式能够使得环境成本控制得到有效运行,并对同行业企业有所启发。
With the implementation of national environmental protection policies and the strengthening of corporate environmental awareness,under the leadership of the green,low-carbon,open and sustainable development path,the paper industry,which is closely related to economic development,has provided a certain boost to China's economic and environmental development.Based on this,by analysing the environmental cost control status quo and control effectiveness of paper-making enterprises,we find the problems in environmental cost control,and then optimize the environmental cost control of paper-making enterprises in a comprehensive manner and make suggestions,such as:perfecting the environmental cost control process,applying reasonable and effective environmental cost control methods,and enriching the disclosure of corporate environmental cost information,etc.We hope that through these ways,we can make the environmental cost control run effectively,and make the environmental cost control of paper-making enterprises more effective and more effective.Cost control can run effectively and inspire the enterprises in the same industry.
作者
徐慧
Xu Hui(school of Economics,Gansu University of Political Science and Law,Lanzhou Gansu 730070,)
出处
《现代工业经济和信息化》
2023年第12期243-246,共4页
Modern Industrial Economy and Informationization
基金
甘肃政法大学研究生科研创新项目“风险资本介入时机对企业突破式创新的影响研究--一种有中介、调节的“U”型关系”(2023020)。
关键词
环境成本
可持续发展
成本控制
造纸企业
environmental cost
sustainable development
cost control
paper-making enterprise
