The Issues Discussion On The Environmental Cost Management Of Huatai Paper Industry

Since the twenty-first century,with the rapid development of social and economic levels,human production and business activities to the natural discharge of pollutants,waste more and more,making the global ecological environment deteriorating,human survival and development are seriously affected.Since China launched the strategy of sustainable development,governments gradually introduced a series of environmental protection laws and regulations,to limit the excessive discharge of pollutants;Public environmental awareness is growing,and gradually set up the green consumption.As the government,the public are paying more attention to environmental problems for the influence of the social sustainable development,environmental protection is playing an increasingly important role in enterprise management,enterprise have to consider the impact of the production and business operation activities on the environment,the environment cost management as an important part of enterprise management.Therefore,the enterprise how to carry out scientific and effective environmental cost management has important practical significance.This article uses the literature research method and the case analysis method,from the environmental cost and the environmental cost management connotation introduction to start,elaborated the enterprise environment cost management theory foundation.Then combined with the actual situation,taking Huatai Paper Corporation as an example,the paper analyzes the environmental cost management case of Huatai Paper,clarify the problems existing in the process of environmental cost management of Huatai Paper,and based on the analysis of the causes of problems,according to the nature of the problem,put forward the countermeasures to improve the environmental cost management of Huatai Paper.The body part is divided into six parts.The first part is the introduction part.This paper mainly introduces the research background,research significance,environmental cost and environmental cost management literature review,research ideas and research methods,as well as the main content and basic framework of this paper.The second part introduces the relevant theories of enterprise environment cost management.Firstly,this paper introduces the definition,characteristics and classification of environmental cost;Secondly,it expounds the environmental cost management's meaning,content,objectives and methods of the system.At last,it expounds the theoretical basis of the environmental cost management in enterprises.The third part is the case analysis of the environmental cost management of Huatai Paper Corporation.First of all,the basic situation of Huatai Paper is outlined;Secondly,in recent years,the environmental pollution incidents occurred in Huatai Paper,the paper expounds the environmental problems in the process of production;Then,the paper analyzes the influence of Huatai Paper's environmental problems;Finally,the present situation of the environmental cost management of Huatai Paper Corporation is expounded.The fourth part analyzes the main problems existing in the environmental cost management of Huatai Paper.With Huatai Paper in recent years the event of a major environmental pollution,pointed out pre planning stage lack scientific,not compiled a clear environmental protection budget,focusing on the end of treatment in the Huatai Paper,ignoring the whole process control,environmental cost information disclosure lack of practicality,environmental cost management evaluation is not standardized.The fifth part is the analysis of the reasons for the problems existing in the environmental cost management of Huatai Paper Corporation.Huatai Paper environmental cost management imperfections are mainly due to the following: enterprises over the pursuit of economic interests,corporate environmental cost accounting system is not perfect,the environmental cost management system is not perfect,the government does not fully play a role in environmental protection.The sixth part puts forward suggestions to improve the environmental cost management of Huatai Paper Corporation.Including four aspects: pay attention to environmental cost management,establish its own characteristics of the environmental cost management system,give full play to the role of government in environmental protection.Overall,the current domestic and international research on enterprises environmental cost management is still in its primary stage,the lack of systematic research in this regard.Many researchers are from the theoretical point of view to explore the enterprise's environmental cost management,rarely combined with an industry,an enterprise specific analysis of the situation.This paper studies the environmental cost management of Huatai Paper based on microcosmic level,combining theory with practice,which has strong practical significance.