Research On Environmental Cost Management Of Enterprises In China

As the largest developing country of China in the world, since the reform and opening up regardless of the economic strength and overall national strength have also been considerable development, has made achievements in nation-building can be described as remarkable. But equally striking is that even some dazzling China’s environmental pollution problems. With the development of society, environmental issues more and more attention, under multiple pressures in government, society and their own development, economic development accompanied by a great resource depletion and environmental destruction. More and more enterprises also have to be included in the impact of their own production and business activities on the environment to the daily management activities.Compared to some of the first countries in terms of environmental cost management concerns, China began research in theory relatively late, on environmental cost management point of view it is contending, but subject to our social environment, no theory can be a good guide enterprises in practice, enterprises for their own short-term interests of environmental cost management point of view did not give too much energy. The coal industry in all businesses as a more polluting industries, environmental cost management becomes more important and more research value.Based on the entire course of the study focused on the coal industry, combining the characteristics of heavily polluting coal industry, and selects A Coal Company as the main object of study, as the main content of this paper.First, the concept of environment-related costs and environmental cost management is a correct understanding of the basis for other studies related content, in the second part of this article, the author of the connotation of environmental costs and environmental cost management for a more elaborate system, and the corresponding cost to the environment an overview of the classification, to facilitate accurate environmental costs of the coal industry and the company’s A detailed classification. And on the theoretical basis of environmental costs, different scholars have different argument, this paper selected social responsibility theory, the theory of sustainable development and cleaner production theory as the theoretical basis for environmental cost management.Secondly, only to find problems to find solutions to the problem. This paper analyzes the state of the environment management costs A Company, through statistical assessment of its environmental cost management related to the costs, the problems found, and as the basis of the problem, study presented at the entire coal industry, there is more wide range of issues, to find the cause of the problem leading to the above.Finally, in the fifth part of the article, the main reason for the problem and part of the first four mentioned theories and the coal industry in the ordinary course of business presence analyzed, with the corresponding policies. Make relevant policies mainly made from A company level, the coal industry level and the macro level of the whole country. A company as an individual, should be combined with its own problems for their own characteristics, for specific operational process optimization control, and actively enhance their awareness of environmental cost management, cost management to improve environmental performance of enterprises fundamentally; the coal industry as a whole, to speaking, it has the responsibility and obligation according to industry characteristics, with widespread problem in the industry and produce a corresponding cause of the problem as a starting point, analysis and improvement management process; and from the entire country in terms of the macro-level, well-managed environment is to optimize the various enterprises foundation management, development of appropriate laws and regulations of each enterprise environment is an effective means to strengthen cost management, and in this process, adjusting the state tax audit and an independent third party environmental cost management balance can play an effective role in promoting.Throughout the text, the process of writing this article in an industry, mainly for a particular company and a detailed analysis of the industry, the industry has a certain degree of representativeness and research, this is the unique innovation of this article; the same article the study also has some shortcomings, the limitations of the study, and time restrictions limited stock of knowledge, so that this study did not reach deep enough, the corresponding data collection industry is limited, issues related to research in this paper is not sufficiently comprehensive for these problems, we will continue to improve in subsequent studies.