Aluminum Comprehensive Cost-benefit Analysis Model Research In China

With the worldwide deterioration of the environment, human beings in the pursuit of rapid economic development to environmental protection ignore the cause such as the greenhouse effect, water pollution, excessive air dust, photochemical smog and other environmental issues. Industrial production is particularly devastating for the environment, from our national point of view, China’s aluminum industry production is still a high-energy, high-polluting industries, compared to the advanced international level,there is still a big gap. Conventional financial cost-effective accounting system, not external cost-effective business environment,cost-effective, cost-effectiveness included. This will result in distortion of corporate financial information, causing obstruction to the regulatory supervision of the corporate environmental pollution.First, we analyzed the evolution of China’s aluminum production process and its mode of production, China’s aluminum production process is characterized by different modes of production, environmental pollution control, and prevent the situation from the cost-effectiveness of internal financial, external social cost-effectiveness analysis of cost-effectiveness of China’s aluminum industry. Secondly, based on the above study to build cost-benefit analysis model of the linear mode of production, the end of the governance model cost-benefit analysis model as well as cleaner production mode of production cost-benefit analysis model. Finally, a Chalco limited liability company as the samples, analysis of cost-benefit analysis results in different production mode. The analysis showed that the internal financial benefits in the linear mode of production, higher production and the formation of pollution borne by society at large, leading to lower enterprises’ external social benefits. Corporate governance of environmental pollution end of the treatment mode lead to increase in the cost of corporate finance, thus forming the lower the financial benefits, but at the same time, the external social responsibility commitment of the Government’s environmental subsidies, as the environmental benefits. Clean production mode, the use of the pursuit of environmental protection, energy saving, energy-saving equipment on the one hand will increase the cost, but more long term energy savings for the enterprise, to help lower business costs, improve environmental benefits, financial benefits.