摘 要
随着全球环境问题日益严峻，制造业作为资源消耗和污染物排放的主要源头，其绿色转型迫在眉睫。本研究旨在探讨环境会计在制造业绿色转型中的作用，以期为制造业的可持续发展提供理论支持与实践指导。通过对国内外相关文献进行系统梳理，并结合案例分析法、比较研究法等方法，深入剖析了环境会计在成本核算、绩效评价、信息披露等方面对制造业绿色转型的影响。研究发现，环境会计能够准确核算环境成本，促使企业优化资源配置，降低环境污染治理成本；通过构建科学合理的环境绩效评价体系，激励企业管理层重视环境保护工作，提高企业环境管理水平；借助完善的信息披露机制，增强企业透明度，赢得社会信任。本研究创新性地将环境会计与制造业绿色转型相结合，不仅拓展了环境会计的应用领域，还为企业实施绿色转型提供了新的视角和路径，对于推动制造业乃至整个工业领域的绿色发展具有重要的理论价值和现实意义。
关键词：环境会计 制造业绿色转型 成本核算
Abstract
As global environmental issues become increasingly severe, the manufacturing industry, being a primary source of resource consumption and pollutant emissions, faces an urgent need for green transformation. This study aims to explore the role of environmental accounting in facilitating the green transition of the manufacturing sector, providing theoretical support and practical guidance for sustainable development. By systematically reviewing relevant literature both domestically and internationally, and employing case analysis and comparative research methods, this study delves into the impact of environmental accounting on cost calculation, performance evaluation, and information disclosure in the context of manufacturing's green transition. The findings indicate that environmental accounting can accurately measure environmental costs, prompting enterprises to optimize resource allocation and reduce pollution control expenses. Establishing a scientific and rational environmental performance evaluation system encourages managerial emphasis on environmental protection, thereby enhancing corporate environmental management capabilities. Through improved information disclosure mechanisms, transparency is increased, fostering social trust. Innovatively integrating environmental accounting with the green transformation of manufacturing not only broadens the application scope of environmental accounting but also offers new perspectives and pathways for enterprises to implement green transitions. This research holds significant theoretical value and practical implications for promoting green development within the manufacturing industry and the broader industrial sector.
Keyword:Environmental Accounting Manufacturing Green Transformation Cost Accounting
目 录
引言 1
1环境会计与绿色转型的理论基础 1
1.1环境会计的基本概念 1
1.2制造业绿色转型的内涵 2
1.3环境会计与绿色转型的关系 2
2环境会计对资源管理的作用 3
2.1资源消耗的成本核算 3
2.2废弃物处理的会计处理 3
2.3资源效率提升的评价体系 4
3环境会计在环境风险管理中的应用 4
3.1环境风险的识别与评估 4
3.2环境成本的预测与控制 5
3.3环境风险应对策略的制定 5
4环境会计推动绿色技术创新的作用 6
4.1绿色技术研发的资金支持 6
4.2绿色技术应用的效果评估 6
4.3绿色技术推广的社会效益 7
结论 7
参考文献 9
致谢 10
