Research On Environmental Cost Accounting And Control Of A Papermaking Enterprises Holdings

Since the dawn of a new era,China’s economy has developed rapidly,and all kinds of enterprises have provided an important force for China’s economic development,especially paper-making enterprises.With the continuous expansion of the productivity and scale of China’s paper-making enterprises,it has provided a new impetus for the sustained and rapid rise of China’s economy,but the environmental damage caused has reached a degree that people must pay attention to.the 17th CPC National Congress put forward the basic requirements of "building ecological civilization".It can be seen that the CPC Central Committee is determined to promote the construction of ecological civilization.Paper-making enterprises,as high energy-consuming enterprises,have brought great economic benefits to the development of our country,but the degree of environmental damage obviously does not meet the requirements of ecological civilization.The industrial pollution problem caused by the production process of paper-making enterprises has been quite serious,so paying attention to the environmental cost accounting and control of paper-making enterprises has become the primary goal of daily production activities of enterprises.Compared with some foreign related research and practice,the related research also lags behind foreign countries.How to integrate environmental cost accounting and control with the daily production activities of enterprises is still at the initial stage of research.It is not feasible to reduce environmental cost expenditure only by theoretical analysis.Therefore,it is necessary to strengthen the integration of theory and practice,so as to provide a strong guarantee for paper enterprises.Under the background that the state advocates that production pays attention to environmental protection and resource conservation,A paper enterprises are also facing the important task of production transformation.In this study,the relevant concepts and the basic theories used were explained,and then contacted with the relevant status of the A paper making enterprise,the field investigation method was used to go deep into the production workshop of A paper-making enterprise,to investigate the daily production activities of A paper-making enterprise,to understand its production process,and to obtain the relevant data of the enterprise in terms of environmental cost.According to the field survey results and collected information,this study found some problems.The problems are that only a small part of environmental cost items are confirmed,some expenditure items related to environmental costs are not included in environmental costs,and the method of environmental cost accounting is relatively backward.Information disclosure related to environment only pays attention to form,but not to content and substance,which is ultimately not conducive to the accurate judgment of information users.The control of environmental cost also does not meet the requirements of the whole process control.Therefore,in the face of the problems existing in the environmental cost management of A paper making,this study introduces the activity-based costing,a brand-new accounting method,to provide guarantee for A paper making enterprises to improve the environmental cost accounting and control system,and to find key pollutants for key control,so as to finally promote enterprises to protect the environment and promote the healthy development of national economy.