Research On Structure Of Environmental Cost And Control Benefit Optimization Of Paper-making Enterprises In Shaanxi

Since the reform and opening, the acute contradictions between economyand environment is becoming the main obstacle of society development.Underthe increasing pressure of environmental protection, China’s paper enterprisesare recognized as "high-emission, high-pollution industries” subjects, sufferingenormous pressure from national policy and public opinion, which seriouslyhampered its development. Shaanxi, as the representative of remodeling andrevitalization of the paper enterprises, has the strategic significance to promotehealthy and sustainable development of paper enterprises, by studying theenvironmental costs of paper-making enterprises that constitute and control theeffectiveness of a reference to resolve the contradiction between economicefficiency and environmental protection. As the part results of Shaanxi ProvinceDepartment of Education, the environmental cost elements and accountingsystem of paper industry (item number:2010JK060), the paper announces thecore issues involved in the cost of corporate environmental managementresearch: Environmental Cost of the composition and control effectiveness.Exploring the elements of the environmental costs of Shaanxi paper-makingenterprises, based on control methods of cleaning production, as well as theenvironmental cost, and the answer of control effectiveness, the paper providestheoretical guidance tool to control and manage the environment cost of Shaanxiand even China’s paper-making enterprises.The article researches basis of clean production and management, relyingon clean production of the whole process, as well as the method of optimalcontrol efficiency, the composition propose the strategy of the environmentalcosts of paper-making enterprises.The article can be divided into seven parts: at first two parts, respectively,are the article introduction and literature review. These two described the research background、significance and methods of the article which carry out theresearch required for the theoretical basis of the literature.The third part is the analysis of environmental costs of paper-makingenterprises in Shaanxi Province. This part describes the status of paper-makingenterprises in Shaanxi and two aspects of this field. Through the analysis of thestatus and the survey results, the paper points out that the status and problems ofenvironmental costs in Shaanxi paper-making enterprises.Part IV is the research of environmental costs of paper-making enterprisesin Shaanxi Province based on elements of clean production management.Relying on the theory of clean production paper-making enterprises in Shaanxienvironmental cost and actual research which obtained detailed data, this partclassified and recognized elements of environmental cost control. By usingSPSS software to analyze its relationship with the economic efficiency ofenterprises, noting the elements of the environmental cost control, this partconfirmed and quantified the underlying variables of the environmental costs.Part V is the research on Control Strategies for the environmental costs ofpaper-making enterprises in Shaanxi Province. From the micro and macrolevel,this part proposed the control countermeasures of the environmental costs.Within the enterprise, the industrial chain as well as policy-oriented this "pointsand covers", this part gave a full range of control measures for environmentalcosts of paper-making enterprises in Shaanxi.Part VI is the research on the optimization of control effectiveness of theenvironmental costs in the Shaanxi paper-making enterprises. Through theenvironmental cost control process and cost control model based on marginaltheory that construct the optimal structure of the environment, this part pointedout that the environmental cost control needs tools and methods so as to achieveoptimization of the environmental cost control effectiveness.Part VII is the summary of the research and the main results of an overviewand points out the problems and shortcomings in the study.