| Before the reform and opening up,due to the problems such as backward productivity,underdeveloped science and technology,and lack of sewage equipment,China has achieved rapid economic development and also brought huge hidden dangers to the ecological environment.In the current era of high-quality economic development,people’s demand direction has shifted from low-level material needs to high-level spiritual needs,hoping to have a more beautiful ecological environment.Therefore,environmental protection has become the focus of the overall layout of national development.At the same time,environmental problems are becoming increasingly prominent,which seriously affect people’s quality of life.The air pollution caused by traditional chemical fuel emissions is becoming more and more serious,which runs counter to the realization of the national double-carbon target,and the emergence of new energy enterprises has reduced these problems.At present,the energy transformation under the background of global carbon neutrality is in full swing,and the pace of energy industry transformation is gradually accelerating,and the realization of the goal of carbon neutrality cannot be separated from the continuous innovation of environmental accounting theory and practice.To explore the road of low-carbon environmental protection and green development of new energy innovation technology enterprises and improve the level of corporate governance,it is necessary to improve the environmental accounting information disclosure system,green procurement,scientific production,scientific and technological innovation,resource recovery and other links under the background of the new era,to promote pollution reduction and carbon reduction,and help the construction of ecological civilization.This thesis selects Contemporary Amperex Technology Co.,Limited,Ltd.as the research object,and uses the literature research method,case study method and comparative analysis method for analysis.First in understanding and learning the environmental accounting and environmental cost management theory,the content of CATL of environmental cost management is a comprehensive and systematic overview,and then the motivation of CATL of environmental cost management analysis,finally detailed the era of CATL environmental cost management measures and measures of the corresponding effect.To expand it,first,An exposition of the research background and significance of environmental cost management,The relevant research results of environmental cost management are introduced;next,Summarize the related theories of environmental cost management,The theoretical basis used in this thesis is summarized;once more,Briefly describes the industry background and company overview of CATL,And the environmental cost management system of CATL is systematically introduced;Then analyze the implementation motivation and effect of environmental cost management in CATL,In terms of the implementation effect of environmental cost management in the CATL,Based on the product life-cycle theory,The results are discussed from the research and development stage,procurement stage,production stage and recycling stage respectively;last,This case is summarized and refined,There is some enlightenment.The research shows that the smooth implementation of environmental cost management requires full-cycle planning and perfect internal control system;product research and development is the key to reduce environmental cost,improve production efficiency and reduce energy consumption;the procurement link can reduce the overall environmental cost of the supply chain;the production link guides and drives the industrial chain to build a more stable and sustainable ecosystem,to help enterprises achieve the goal of green and high-quality development;resource recycling is an important link to realize environmental cost management,and can help build a green and low-carbon circular development system.In addition,after summarizing the cases of CATL,the following are related to environmental cost management and universal: first,product improvement and innovation are the source of reducing the environmental cost;second,the innovation chain around the industrial chain to build the whole chain research model and the mutually supporting innovation system;third,the future of low carbon clean energy needs to be arranged in advance to adapt to the large new energy market;fourth,under the shortage of heavy metal resources in China,the fundamental way to get rid of the problem of heavy metal import in the international background. |