Environmental Cost-sharing Research Based On Supply Chain

A reasonable sharing of environmental cost is the basis of environmental protection. The resolution of this issue contributes to establish the basis of scientific theory for the formation of a harmonious society. From the big social, big environment, Environmental costs can be reduced to the minimum as far as possible, and not be completely avoided, And enterprises would pollute the environment at all costs in pursuit of maximizing their own interests, then likely to shirk responsibility, resulted in mutual buck passing phenomenon between every relevant enterprise. Therefore, the environmental cost-sharing in all enterprises become the key to solve environmental problems, In this paper, By studying the cost sharing of environment between enterprises, To achieve the purpose of reducing the environmental costs to environmental protection, and ultimately to maximize social welfare.In the introduction, we discussed the research background and significance, research status quo at home and abroad about the study topic of environmental cost-sharing,, and established research contents and research ideas. Chapter 2 from the concept of environmental costs, the author introduces four theoretical foundations of sustainable development theory, externality theory, social welfare maximization theory, fair theory. Chapter 3 specifically discussed the game of the environmental costs-sharing, from the beginning of the game between enterprises non-government, Come to the important role of government in environment al cost-sharing; Followed by the Game between government and enterprises, The results with the "polluter who is responsible for the principle" line: Polluting enterprises should pay the corresponding duty; Finally, companies set up the supply chain to minimize the environmental costs, Therefore, there have two reasonable methods of environmental cost-sharing between the supply chain members---Shapley-value method and Nash bargaining method, and prove both sharing methods practical and scientific through a case. Chapter 4 the author gives the environmental cost-sharing policy proposals using the conclusions in Chapter 3.On the whole, this paper combined the knowledge of environmental science, economics, accounting, management, and introduced the game theory to address environmental cost-sharing, but because of lack of information and knowledge available, there are still gaps and inadequate in some respects, Therefore, there needs further research in a number of related areas.