【摘要】：人類步入生態文明以來,三次工業革命促使經濟不斷增長,而經濟的過度增長給全球生態環境帶來了困擾,例如自然資源過度索取、稀有物種滅絕、淡水資源缺乏、全球溫室效應等問題,其中,全球溫室效應已成為要優先解決的重要問題。政府相關環保準則的出臺,促使企業的環境核算支出在不斷增長,環境恢復工程日益浩大,這就需要各國政府在環境保護中能有一致的意見,才能更好地促進全球生態環境的良性發展。要實現人與自然和諧共生,就應始終堅持可持續發展觀且還應將粗放型的經濟不斷向低碳經濟轉變。低碳經濟是一種綠色發展方式,是實現生態環境可能持續發展的一種經濟模式。本文是在醫藥企業的背景下,將企業的低碳經濟與環境成本管理二者相統一,為環境成本管理的預測、核算、控制等研究提供了新思路。本文首先將各學者對低碳經濟和環境成本管理的研究成果進行歸納,然后根據各學者的觀點給出低碳經濟及環境成本管理相關定義;接著再以低碳經濟理論和環境成本管理理論為研究基礎,以低碳經濟為視角構建了企業環境成本管理框架體系。企業環境成本管理框架體系包括環境成本管理的目標、原則、方法、內容等。企業環境成本管理目標是指企業在投入各種環境成本時,以較少地投入達到環境效益最大化;環境成本管理的原則包括競爭戰略指導原則、目標性原則、協調性原則、戰略性原則;環境成本管理的方法涵蓋事后處理法、事前計劃法、事中控制法;環境成本管理的內容,也是本文重點研究的方向,其主要有環境成本管理預測、核算、控制、披露、評價等。最后基于構建的體系對L醫藥企業進行分析,選取部分環境成本管理業務對L醫藥企業進行核算并結合改進后的資產負債表、利潤表、現金流量表披露了環境收支,分析了L醫藥企業在環境成本管理中存在的問題并提出相關對策。本文是在低碳經濟的視角下,并與我國企業環境成本管理的一些現狀相結合,運用經濟學、管理學、社會學、會計學等學科的相關理論以及研究方法,對我國醫藥企業的環境成本管理預測、核算、控制、披露、評價進行了一些探索。企業環境成本管理在國內外的一些理論中占據前排,但在現實操作上仍經驗不足,特別是從低碳經濟的視角去研究企業環境成本的管理問題至今鮮少有人討論。因此,本文的研究將對我國企業的低碳發展具有一定的價值。
[Abstract]:Since mankind entered the ecological civilization, the three industrial revolutions have led to the continuous growth of the economy, and the excessive growth of the economy has troubled the global ecological environment, such as over-exploitation of natural resources, extinction of rare species, lack of fresh water resources, Global Greenhouse Effect and other issues, among which, global Greenhouse Effect has become a priority to solve important issues. The promulgation of the relevant environmental protection standards of the government has prompted enterprises to spend more and more on environmental accounting, and environmental restoration projects are becoming more and more large. This requires governments of all countries to have a unanimous view on environmental protection. In order to better promote the healthy development of the global ecological environment. In order to realize the harmonious symbiosis between man and nature, we should always adhere to the concept of sustainable development and transform the extensive economy to the low-carbon economy. Low-carbon economy is a green development mode and an economic model to realize the sustainable development of ecological environment. Under the background of pharmaceutical enterprises, this paper unifies the low-carbon economy and environmental cost management of enterprises, and provides a new idea for the research of environmental cost management, such as prediction, accounting, control and so on. In this paper, the research results of low-carbon economy and environmental cost management are summarized, and then the definitions of low-carbon economy and environmental cost management are given according to the viewpoints of the scholars. Then, based on the theory of low carbon economy and environmental cost management, the enterprise environmental cost management framework system is constructed from the perspective of low carbon economy. Enterprise environmental cost management framework system includes environmental cost management objectives, principles, methods, content and so on. The objective of enterprise environmental cost management is to maximize the environmental benefit with less investment when the enterprise invests various environmental costs. The principles of environmental cost management include the guiding principle of competition strategy, the principle of goal, the principle of coordination. The methods of environmental cost management include ex post treatment method, prior planning method, control method; the content of environmental cost management is also the direction of this paper, which mainly includes forecasting, accounting and control of environmental cost management. Disclosure, evaluation, etc. Finally, based on the established system to analyze L pharmaceutical enterprises, selected part of environmental cost management business accounting for L pharmaceutical enterprises and combined with the improved balance sheet, income statement, cash flow statement to disclose the environmental income and expenditure. The problems existing in environmental cost management of L pharmaceutical enterprises are analyzed and the relevant countermeasures are put forward. This article is in the low carbon economy angle of view, and with our country enterprise environment cost management present situation unifies, uses the economics, the management science, the sociology, the accounting and so on discipline correlation theory and the research method, This paper probes into the prediction, accounting, control, disclosure and evaluation of environmental cost management in Chinese pharmaceutical enterprises. Enterprise environmental cost management occupies the front row in some theories at home and abroad, but it is still inexperienced in practical operation. Especially, it is seldom discussed to study the management of enterprise environmental cost from the perspective of low carbon economy. Therefore, the research of this paper will have certain value to the low-carbon development of Chinese enterprises.
【學位授予單位】：華東交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.72

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