| Before the reform and opening up,our country was facing problems such as underdeveloped production levels,backward science and technology,and lack of sewage disposal equipment,which also led us to ignore the environmental issues while promoting rapid economic development.The problem of food and clothing for our people has been basically resolved.People have begun to pursue higher living and hope to have a better living environment.Therefore,environmental issues have increasingly received the attention of people and the country.Exhaust gases emitted by chemical fuels gradually increase the amount of harmful substances in the air.At the same time,environmental problems are becoming more and more a hidden danger to improve people’s living standards,the heavy use of plastic garbage and fast food boxes is difficult to degrade,resulting in soil destruction.Sewage discharged from factories has an indelible impact on river ecosystems,and the existence of deforestation and other phenomena has indirectly increased the degree of land desertification.We have realized that although exhaustive development method can bring rapid economic growth in the short term,it cannot bring long-term economic development.As the main body that stimulates economic growth,it is also the main body that mitigates environmental pollution problems.Enterprises have the obligation to assume important responsibilities for protecting and repairing the environment.As the world’s leading diversified multinational industrial group,CIMC fully recognizes the environmental responsibility it should undertake,uses clean energy to provide continuously improved products and services,and regards green factory construction and green supply chain construction as the work of the group’s subsidiaries The goal is to continuously improve the technical level to provide customers with more efficient,energy-saving,environmentally friendly and intelligent green product and service solutions,and encourage continuous energy conservation and emission reduction through technological progress and lean improvement.CIMC has always adhered to the concept of "green production and scientific management",followed the road of green development,and established environmental cost management system.This article starts with the research background and significance of the article,reviews the research on environmental accounting and environmental cost management by Chinese and foreign scholars,and briefly summarizes the relevant theories of environmental cost management,and further introduces the development status and industry overview of CIMC Group,HSE environmental cost management system,and the motivations of CIMC Group’s environmental cost management.Then,some specific measures taken by CIMC Group were analyzed,and a brief analysis of the effects of these measures were taken out.It also Summarized the experiences worth learning from CIMC’s environmental cost management process and the policy recommendations for improving environmental cost management.Finally,it summarizes all and taked out the deficiencies.Through the analysis,we can draw these conclusions.First,the implementation of environmental cost management requires plan and system guarantee to ensure the development of the work.Then,innovation can provide an driving force for the reduction of environmental costs,improve production efficiency,and reduce energy consumption.The effective treatment of waste can maximize the utility of resources and promote the progress of environmental cost management.The innovation of this article lies in the combination of theory and case,it selects CIMC Group,which has better disclosure of environmental information in the metal industry,to conduct a comprehensive analysis,combined with the HSE management system,based on the goals of health,safety and environmental protection,explained the control measures and effects of CIMC’s environmental cost management,and the experience summary and policy recommendations obtained have wide applicability.The practicality of this case analysis is relatively strong,and it has a strong reference value for improving the environmental cost management of enterprises. |