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Research On Confirmation?measurement And Compensation Of Environmental Cost Of Y Steel Enterprise

Posted on:2022-06-09Degree:MasterType:Thesis
Country:ChinaCandidate:S Y TangFull Text:PDF
GTID:2481306344495344Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the beginning of the 21 st century,more and more people have focused their attention on environmental issues.The report of the 19 th National Congress of the Communist Party of China clearly put forward the goal of ecological civilization construction,requiring that we always focus on key areas and vigorously solve environmental pollution problems.Heavy metals are indispensable and important raw materials for the steel industry.The development of my country's steel industry is closely related to the country's policy guidance,economic development and social progress.However,the steel industry is also a major polluting industry.When steel companies are pursuing maximization of profits,they must also bear the corresponding responsibilities for pollution and damage to the ecological environment.Therefore,it is necessary to calculate the environmental costs incurred by steel companies during the production process and establish a sound ecological environment for the steel industry.The cost compensation mechanism is of great significance to the development of the new type of steel industry under the construction of ecological civilization.Based on the theory of resource environmental value and environmental cost theory,this article summarizes and summarizes the relevant literature research on the environmental cost compensation of iron and steel enterprises by domestic and foreign scholars,using literature analysis,investigation research and case analysis,combined with the specific characteristics of the iron and steel industry.Taking into account the external uneconomics,the definition,confirmation and composition of the environmental cost of steel enterprises are defined.Then,the various components of the environmental cost are quantified by selecting measurement models and using measurement methods,and according to the release of China in recent years The relevant environmental cost compensation policy of the steel industry has been established to construct an environmental cost compensation mechanism for the steel industry.This mechanism is used to analyze the measurement and compensation of environmental costs in conjunction with Case Y steel company.In order to improve my country's environmental cost compensation mechanism,a series of safeguard measures have been proposed to strengthen the environmental cost awareness of steel enterprises,establish an environmental cost measurement mechanism for steel enterprises,and construct diversified environmental cost compensation methods.It is hoped to provide assistance to the research of environmental cost compensation in my country's iron and steel industry,and to achieve sustainable economic,social and environmental development.Based on the analysis results of the previous article,the article draws the following research conclusions:(1)Constructed the Y steel enterprise environmental cost measurement model composed of four elements: resource depletion cost,environmental degradation cost,environmental preventive maintenance cost and internal loss cost,and Applying the production data in 2019,the total environmental cost paid by the company is calculated to be 737,895,100;(2)Combining the development characteristics of the iron and steel industry and China's existing environmental cost compensation policy,an environmental cost compensation mechanism for iron and steel enterprises has been established.Based on the application research of Y steel company,starting from the government,steel companies and consumers,it uses economic and non-economic compensation methods to compensate its environmental costs,and proposes corresponding safeguard measures.
Keywords/Search Tags:Ecological civilization construction, Iron and steel enterprise, Environmental cost, Ecological cost compensation
PDF Full Text Request
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