| The rapid development of China’s economy has also caused many environmental problems.With the improvement of the quality of economic development and living standards,people’s demand for a better living environment has become greater and greater.Facing increasingly severe environmental problems,China has formulated astricter and more sound environmental laws and regulations system and a tax system.In recent years,the National People ’s Congress and the Standing Committee have strengthened legislation in the field of environmental protection,revised and improved many environmental laws,and levied environmental protection taxes.At the same time,the government has strengthened environmental protection inspections,implemented a pollution permit system,and severely punished environmental pollution problems.Under the strong environmental protection government,environmental regulations are increasingly constraining enterprises,and environmental protection responsibilities are constantly being strengthened.As companies focus on improving economic benefits,they increasingly need to consider environmental benefits.The paper industry is a typical high-energy-consuming,high-emission,high-polluting enterprise.Environmental protection and strong government have brought many challenges to the environmental cost control of paper companies,increasing their environmental costs,and increasing their environmental management risks.The traditional cost control concept does not fully consider the environmental costs and environmental benefits of papermaking enterprises,and the traditional cost control concept with the absolute reduction of cost levels as a goal needs to be changed.It is precisely based on the era that the country implements environmental protection and strong governance,and the environmental protection requirements of the paper industry are becoming more and more stringent.This article analyzes the impact of environmental protection on the environmental cost control of papermaking enterprises,and combines the specific situation of the case enterprise,Chenming Paper,Think that environmental protection and strong government control Chenming Paper’s environmental cost control is both a challenge and an opportunity.The analysis further quantified this impact;then analyzed the current situation and existing problems of Chenming Paper’s environmental cost control under a strong environmental protection government,and analyzed the reasons for the problems.Finally,combining the theoretical convergence point of the value chain and environmental cost control,it is proposed to build a value chain-based environmental cost control system to optimize Chenming Paper’s environmental cost control,that is,to combine the internal value chain with the external value chain,and propose an optimized environmental cost control Safety precautions.This paper believes that under the strong environmental protection government,Paper companies proactively increase investment in environmental costs beforehand,it is necessary for paper companies to strengthen environmental cost control,which is of great significance for reducing environmental risks,promoting long-term development of enterprises,and improving their competitiveness.The research in this paper provides some theoretical guidance and practical inspiration for Chenming Paper to optimize environmental cost control,and also provides reference for other polluting enterprises to strengthen environmental cost control,which is helpful to promote the healthy development of enterprises and the sustainable development of society. |