The Research On The Problems Of Enterprise Environmental Cost Management In The Low-carbon Economy

Global warming has become one of the most important issue which threaten thehuman’s survival and development．Governments and relevant organizations have takenvarious measures to cope with this issue. With the introduction of the "CopenhagenAgreement" and the "Bali roadmap", the emerging low-carbon economy developmentmodel is given more and more concern and attention. It has become the developingtrend of the world economy and the world generally consider it to be one of theeffective ways to solve the global warming problem. The low-carbon economy is amodel of economic development to achieve a win-win situation of economic and socialdevelopment and the protection of the ecological environment.For a long time, the theory of cost management is mainly involved in the economicfield, including fewer natural resources and environmental systems. With thedeteriorating state of the environment, the implementation of the strategy of sustainablehuman development has been severely constrained. The study of the theory on costmanagement of the environment and its resources is desperately needed. Enterprisesshould recognize that the traditional extensive mode of economic growth is no longer fitthe requirements of the development of the future, and we should establish a new modelof low-carbon economic development. There are many problems to be solved forenterprise environmental cost management in a low-carbon economy, but depth studyhas not yet come from the areas of the low-carbon economy to explore the enterpriseenvironmental cost management problems. Therefore, to explore enterpriseenvironmental cost management under low-carbon economy, this paper aims to provideideas for Chinese enterprises to carry out the environmental cost management, andencourage enterprises to achieve a win-win situation of economic and environmentalbenefits in a low-carbon economy era, It has some theoretical significance and practicalsignificance.This paper mainly uses standardized research methods and also use case studies,analytic hierarchy process, fuzzy comprehensive evaluation and so on. This paperbegins with the introducing of the connotation of low-carbon economy andenvironmental cost management and elaborates the theoretical basis of enterpriseenvironmental cost management in the low-carbon economy, followed by the analysisof the problems existing in the enterprise environmental cost management in the low-carbon economy, and analyzes the causes of the problem on this foundation.Subsequently, considering the nature of the problem, this paper proposes somesuggestions to improve the management of enterprise environmental costs underlow-carbon economy. Later on, take XJ cement company for example, this paperanalyzes the specific practices of XJ cement company in the environmental costaccounting, environmental cost controlling and performance evaluation of theenvironmental cost management, and come to the revelation of the case studies. Finallyreach the conclusion and make the future prospect.The paper is divided into six parts：The first part is the introduction, which generally introduce the background of thepaper, related literature review, research ideas and the basic frameworks. The secondpart provides a brief description of the relative theory the enterprise environmental costmanagement under the low-carbon economy. First, summarizes the meaning andcharacteristics of the low-carbon economy, the purpose of the low-carbon economy andthe development of low-carbon economy path, and then describes the theoretical basisof enterprise environmental cost management, including the meaning of enterpriseenvironmental cost management and its contents and methods. At the same time,proposes some characteristics of the enterprise environmental cost management underthe conditions of low-carbon economy. The third part analyzes the problems ofenterprise environmental cost management in a low-carbon economy, as well as thecause of the problems. First, analyzing the main problems exist in enterpriseenvironmental cost management in the low-carbon economy, mainly including theemployees’ weak consciousness of low carbon, lack of information of the cost of carbonemissions, inefficient environmental cost controlling, management performance can notfully reflect. Then made a comprehensive and in-depth analysis for each question to findout the cause of the problem. The fourth part presents four recommendations to improvethe environmental cost management of Chinese enterprises in the low-carbon economy,that is nurturing a corporate culture of low-carbon development, improving theenvironmental costing, optimizing the controlling of the environmental cost andestablishing a sound performance evaluation index system. The fifth part taking the XJcement company for example, analyze the XJ cement company’s specific approach inthe environmental cost accounting, cost controlling and environmental managementperformance evaluation and draw inspiration from it. The sixth part is the conclusion,and this article’s shortcomings and prospects for the future. On the whole, the current research on the enterprise management of theenvironmental costs under low-carbon economy is still in its infancy, and lack of itssystem. Books and papers about the environmental cost exist almost everywhere indomestic academia, but there is little enterprise environmental cost accounting andcontrol research article to take the low-carbon economy concept into the enterpriseenvironmental cost management, from the research and design of the product to thefinal waste recycling. there’s also little study of the low-carbon economy for theenvironmental costs of enterprise operations management at the micro level. Therefore,this study is necessary. This paper focuses on the problems of corporate environmentalcost management in a low-carbon economy and systematically studied itscountermeasures, hope it can play a positive effect both in theory and practical circles,so that more people can update the cost management concept and establish a new trendof low-carbon culture. Taking efforts to achieve the double harvest of environmentaland economic benefits.