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Environmental Costs Of Enterprises In Different Industrial Modes Of Production Research

Posted on:2012-09-19Degree:MasterType:Thesis
Country:ChinaCandidate:J XieFull Text:PDF
GTID:2199330332492439Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the industrial revolution, enterprises have greatly improved their producing ability, and created abundant material wealth. However, with the feature of "high consumption, high emission and high pollution", the traditional development mode brings unprecedented damage and pollution to the ecological environment and triggers many environment accidents. Attracting many countries' attention, the environment problem becomes a global problems faced by the world currently. Recent years, Chinese government has already published and implemented series environment rules and standards, which clearly requires the enterprises have the responsibilities and obligations to reduce the resource consumption, environment pollution and ecological damage, urges the enterprise to improve the industrial production mode, and establishes and implements systems of environment pollution manage and environment cost management. Meantime, many experts have made research on enterprises' producing modes and environment responsibilities, investigated the enterprises' environment expenses and gained some valuable research results. It is helpful for the government to adjust its environment protection rules and standards, to guild and push the enterprises to adopt the producing mode in favor of the environment improvement; for the enterprises to reply the environment risk effectively and generate the environment cost reasonably.Based on the analysis about the national and international research conditions, the essay explaines the types and characteristics of the industrial producing mode adopted by enterprises, discussed the definition and property of enterprises environment cost on the aspect of industrial producing mode, and founds that the enterprise environment cost is the result of external cost internalization, and the government plays a vital, even dominant role in the process of the internalization. Then, the thesis summaries the contents of the enterprise environment cost under different producing modes according to the contents and classifications of the enterprise environment cost. Based on the theoretical analysis about the enterprise environment cost, the essay gets the enterprises' real environment expense items and amounts through investigation questionnaire and does statistic analysis to the data. At last, it needs government to publish different environment rules and standards to make sure the enterprise environment cost and the improvement of environment attitude and action (industrial producing mode). Government plays a crucial role in solving the environment problems.
Keywords/Search Tags:Environment Cost, Linear Mode, Terminal Mreatment, Cleaner Production, Low Carbon
PDF Full Text Request
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