Research On Environmental Cost Management Of Enterprises In China

In the process of rapid economic development,the natural environment has been destroyed and the serious impact caused by this serious situation is further expanding and deepening.In the severe situation of resource constraints and increase ecological function degradation,our party will build an ecological civilization in a prominent strategic position,to fully promote the construction of ecological civilization,and put forward the development direction of the construction of the beautiful Chinese,take the road of sustainable development.The company's production and business activities are often caused great damage to the ecological environment,the company undertakes an unshirkable responsibility.As an important part of the environmental management system,the development and improvement of the theory and practice of environmental cost management is of great significance to the optimization of the allocation of social resources and the sustainable development of the economy.The breadth and depth of research on environmental cost management theory and practice started late in China,the company is also insufficient,can guide the practical work in the implementation of environmental cost management of limited value,there are various reasons forced the company to only consider the short-term interests,while ignoring the environmental cost control and management.This paper selects the X Steel Corp as the main research object,firstly introduces the present situation of the environmental cost management of X Steel Corp,followed by the analysis of the existing problems in the practice of environmental cost management and the reasons,and discusses issues related to environmental cost accounting,finally put forward the construction of environmental cost management framework and Countermeasures of environmental cost management company.This paper is divided into seven parts.The first part is the introduction,which introduces the background and significance of the research on environmental cost management.The second part reviews the relevant research literature at home and abroad,summarizes the existing problems in the research of environmental cost and environmental cost management.The third part,taking X Steel Corp as an example,introduces the current situation of environmental management and environmental cost management.The fourth part summarizes the existing problems and analyzes the causes of the environmental cost management.The fifth part,establish and improve the company's environmental cost accounting system.The sixth part put forward the Countermeasures for improving the environment of cost management,including the establishment of environmental cost management system,the construction of environmental legal system recommendations and environmental accounting system,promote the construction of China's environmental resources trading market.The seventh part is the conclusion.The contribution of the thesis lies in the thorough actual found environmental cost management problems,and analyze the causes of the problem,based on the concept of circular economy and the product life cycle on the proposed definition and classification of environmental cost,try to establish an environmental cost management system for the company,and put forward some suggestions for improvement the system,in order to not only focus on economic benefits but also to assume the corresponding social responsibilities,and strive to achieve optimal economic benefits and environmental benefits.