摘 要
随着环境问题日益严峻，企业面临的环境压力不断增大，在此背景下探讨环境成本核算在企业可持续发展中的应用具有重要意义。本研究旨在通过引入环境成本核算体系，为企业实现经济效益与环境效益的平衡提供理论支持和实践指导。基于资源依赖理论与利益相关者理论，采用文献分析法梳理国内外相关研究成果，运用案例分析法选取典型企业进行深入剖析，并借助问卷调查法获取大量一手数据。研究表明，环境成本核算能够全面识别、归集和分配环境成本，使企业清晰掌握自身生产经营活动对环境的影响程度，进而调整经营策略。创新性地构建了包含环境预防成本、环境治理成本等在内的多维度环境成本核算框架，有助于企业准确评估环境绩效，为制定科学合理的环保决策奠定基础。同时发现，实施环境成本核算可促使企业优化资源配置，降低环境风险，提高市场竞争力，推动企业走上绿色可持续发展道路，这不仅对企业自身发展意义重大，对整个社会的生态文明建设也发挥着积极作用。
关键词：环境成本核算 企业可持续发展 环境绩效评估
Abstract
As environmental issues become increasingly severe, corporations are facing mounting environmental pressures. In this context, exploring the application of environmental cost accounting in corporate sustainable development holds significant importance. This study aims to provide theoretical support and practical guidance for achieving a balance between economic and environmental benefits by introducing an environmental cost accounting system. Based on resource dependence theory and stakeholder theory, this research employs literature analysis to review relevant studies both domestically and internationally, uses case analysis to conduct in-depth examinations of representative enterprises, and gathers extensive primary data through questionnaire surveys. The findings indicate that environmental cost accounting can comprehensively identify, accumulate, and allocate environmental costs, enabling companies to clearly understand the extent of their production activities' impact on the environment, thereby adjusting their business strategies accordingly. Innovatively, a multi-dimensional environmental cost accounting fr amework encompassing environmental prevention costs, environmental remediation costs, and others has been constructed, which aids enterprises in accurately evaluating environmental performance and lays the foundation for formulating scientifically sound and reasonable environmental protection decisions. Additionally, it is found that implementing environmental cost accounting can prompt enterprises to optimize resource allocation, reduce environmental risks, enhance market competitiveness, and promote green and sustainable development paths. This not only bears substantial significance for corporate development but also plays an active role in advancing ecological civilization construction for society as a whole.
Keyword:Environmental Cost Accounting Enterprise Sustainable Development Environmental Performance Evaluation
目 录
引言 1
1环境成本核算的理论基础 1
1.1环境成本的概念界定 1
1.2环境成本核算的发展历程 2
1.3环境成本核算的基本原则 2
2企业实施环境成本核算的必要性 3
2.1应对环境法规的要求 3
2.2提升企业竞争力的需要 3
2.3实现可持续发展的必然选择 4
3环境成本核算在企业管理中的应用 4
3.1环境成本的识别与分类 4
3.2环境成本核算方法的选择 5
3.3环境成本信息的披露与利用 5
4环境成本核算对企业可持续发展的影响 6
4.1促进资源高效利用 6
4.2推动绿色技术创新 7
4.3构建环境友好型企业形象 7
结论 8
参考文献 9
致谢 10
随着环境问题日益严峻，企业面临的环境压力不断增大，在此背景下探讨环境成本核算在企业可持续发展中的应用具有重要意义。本研究旨在通过引入环境成本核算体系，为企业实现经济效益与环境效益的平衡提供理论支持和实践指导。基于资源依赖理论与利益相关者理论，采用文献分析法梳理国内外相关研究成果，运用案例分析法选取典型企业进行深入剖析，并借助问卷调查法获取大量一手数据。研究表明，环境成本核算能够全面识别、归集和分配环境成本，使企业清晰掌握自身生产经营活动对环境的影响程度，进而调整经营策略。创新性地构建了包含环境预防成本、环境治理成本等在内的多维度环境成本核算框架，有助于企业准确评估环境绩效，为制定科学合理的环保决策奠定基础。同时发现，实施环境成本核算可促使企业优化资源配置，降低环境风险，提高市场竞争力，推动企业走上绿色可持续发展道路，这不仅对企业自身发展意义重大，对整个社会的生态文明建设也发挥着积极作用。
关键词：环境成本核算 企业可持续发展 环境绩效评估
Abstract
As environmental issues become increasingly severe, corporations are facing mounting environmental pressures. In this context, exploring the application of environmental cost accounting in corporate sustainable development holds significant importance. This study aims to provide theoretical support and practical guidance for achieving a balance between economic and environmental benefits by introducing an environmental cost accounting system. Based on resource dependence theory and stakeholder theory, this research employs literature analysis to review relevant studies both domestically and internationally, uses case analysis to conduct in-depth examinations of representative enterprises, and gathers extensive primary data through questionnaire surveys. The findings indicate that environmental cost accounting can comprehensively identify, accumulate, and allocate environmental costs, enabling companies to clearly understand the extent of their production activities' impact on the environment, thereby adjusting their business strategies accordingly. Innovatively, a multi-dimensional environmental cost accounting fr amework encompassing environmental prevention costs, environmental remediation costs, and others has been constructed, which aids enterprises in accurately evaluating environmental performance and lays the foundation for formulating scientifically sound and reasonable environmental protection decisions. Additionally, it is found that implementing environmental cost accounting can prompt enterprises to optimize resource allocation, reduce environmental risks, enhance market competitiveness, and promote green and sustainable development paths. This not only bears substantial significance for corporate development but also plays an active role in advancing ecological civilization construction for society as a whole.
Keyword:Environmental Cost Accounting Enterprise Sustainable Development Environmental Performance Evaluation
目 录
引言 1
1环境成本核算的理论基础 1
1.1环境成本的概念界定 1
1.2环境成本核算的发展历程 2
1.3环境成本核算的基本原则 2
2企业实施环境成本核算的必要性 3
2.1应对环境法规的要求 3
2.2提升企业竞争力的需要 3
2.3实现可持续发展的必然选择 4
3环境成本核算在企业管理中的应用 4
3.1环境成本的识别与分类 4
3.2环境成本核算方法的选择 5
3.3环境成本信息的披露与利用 5
4环境成本核算对企业可持续发展的影响 6
4.1促进资源高效利用 6
4.2推动绿色技术创新 7
4.3构建环境友好型企业形象 7
结论 8
参考文献 9
致谢 10
