Research On The Impact Of Reducing Everage On Real Estate Business Model

Clear waters and lush mountains are invaluable assers,and protecting the environment means protecting and developing productive forces.Environmental pollution is inevitable in the course of development and must be properly addressed.It is the development requirement of the new era and new stage that we should intensify our efforts to protect clear water,blue skies and clean land,achieve low-carbon and green development,and achieve carbon peak and carbon neutral targets on schedule.The compulsory disclosure of environmental protection information of listed companies comes as promised,and environmental cost accounting becomes a problem that manufacturing enterprises need to solve.Material flow cost accounting(MFCA)is based on the law of conservation of matter and energy,by analyzing the transformation and flow of various materials in the production and operation of enterprises,scientific and objective to material quality and value as the moving line of accounting and analysis tools.This paper aims to study the environmental cost accounting based on MFCA for A food processing enterprise,divide the production process into material quality center,try to apply MFCA in food processing industry,and provide reference for relevant enterprises.It is of theoretical and practical significance to analyze the accounting results and provide a basis for enterprises to make scientific decisions and promote government policies.In this paper,enterprise A is selected as the case enterprise.Based on field research and collection of relevant information,theoretical research,case study and policy research are combined to carry out the research.In combing literature and interpretation on the basis of theoretical concept,in accordance with the "case introduction-point-method-conclusion Suggestions" train of thought in his writing,the research content mainly includes the four most:the first part makes A comprehensive introduction to the case enterprise,which contains A company profile,raw materials and energy consumption situation and the main production process is introduced.The second part sorted out the environmental cost accounting situation under the traditional accounting of the case enterprise and pointed out the problems existing in the environmental cost accounting of enterprise A,The third part is based on MFCA case enterprise environmental cost accounting application.Firstly,the MFCA method is introduced and the feasibility analysis is carried out according to the specific situation of enterprises.Then,from the production process of lactic acid in enterprise A,the material flow analysis and the division of material quality center in the production process of lactic acid processing and manufacturing enterprise are carried out.Through the environmental cost accounting of the distribution of material cost,energy cost and system cost of enterprise A,the loss cost internal resources is obtained.Then the LIME coefficient is used to calculate the cost of external environmental damage.The fourth part is based on the accounting results,carries on the overall and the material quality center analysis,and gives the corresponding safeguard measures,summarizes how enterprises and governments should promote the application of material flow cost accounting and the improvement of related standards.The research results show that:first,the environmental cost of enterprise A has not been truly accounted,and the cost of internal resource loss and external environmental damage are ignored.Second,based on the environmental cost accounting results of MFCA in enterprise A,enterprise A should continue to improve resource utilization efficiency and speed up technological innovation and upgrading in the production process of lactic acid and derivatives,so as to effectively reduce environmental costs.Third,the lack of professional personnel,the lack of standardized guidelines are obstacles to the advancement of environmental accounting.The above research results have very good practical significance:first,enterprises can introduce or cultivate material flow cost accounting professionals,enhance environmental awareness,and shape a good corporate image.Second,enterprises should always take innovation as a driving force and persist in optimizing production processes and upgrading technology to improve their competitiveness.Third,relevant departments should pay close attention to the construction of environmental accounting system,and provide operational standardized guidelines to inject power into the sustainable development of economic society.