Research On Environmental Cost Management Of HL Company Under Low Carbon Economy

In recent years,China's economic and social development has achieved rapid development,the level of economic development has been continuously improved,people's living standards continue to improve.However,in this process,the ecological environment has also been a serious damage,a serious threat to human health and economic sustainable development.In the late seventies of last century,China made a great strategic choice for reform and opening up.China's various areas of reform,especially in the economic field reform in depth,the economic growth rate continues to increase,the rapid accumulation of social wealth.After 30 years of development,China has become the world's second largest economy,comprehensive national strength significantly improved,the international influence has continued to increase.However,we should also clearly recognize that:in the process of rapid economic development,the ecological environment has been seriously damaged in the past extensive management and development of the way has not adapted to the current development trend.China's rapid economic development is also rapidly overdrawn the carrying capacity of the environment.Therefore,China should completely change the concept of economic development,vigorously develop low-carbon economy.In order to further rectify environmental pollution and restore the ecological environment,the state has introduced a series of important policies and laws and regulations,low-carbon economy is a new concept of development in people's vision.Nowadays,all countries are actively advocating low-carbon ideas,committed to the development of low-carbon economy.Enterprises should also be fully aware of the dangers of environmental pollution,we must firmly establish the concept of low-carbon development,so as to continuously reduce the long-term production costs,improve their core competitiveness.High pollution and high energy consumption enterprises must be the transformation of traditional technology,the use of new technologies and equipment,so that not only can reduce the discharge of pollutants,more importantly,can effectively reduce and control production costs.From the reality of the situation,the development of low-carbon economy has become China's economic development strategy.Enterprises from a strategic perspective and long-term perspective and the development of low-carbon economy,and constantly strengthen the cost management,so as to effectively manage and control the cost of production.Enterprises should control the environmental costs to ensure that access to ecological benefits and social benefits,but also to obtain greater economic benefits.Under the background of low-carbon economy,this paper takes HL Company as an example to study the environmental cost management of enterprises under low-carbon economy.HL is a cement factory,which is a polluting industry.It is of great practical significance to analyze the current environmental cost management system of HL Company from the perspective of low carbon economy.The full text is divided into six parts.The first part is the introduction part,mainly introduces the background and significance of this study,summed up the domestic and foreign scholars for environmental cost management research results,pointed out the research ideas and methods of this paper and the framework of the paper structure.The second part mainly describes the low carbon economy and enterprise environmental cost management theory.The connotation and characteristics of low carbon economy and environmental cost management are expounded,and the contents and methods of environmental cost are summarized,and the significance of enterprise environmental cost management in low carbon economy is explored.The third part introduces the general situation of HL company and the current situation and problems of environmental cost management of HL company.The fourth part puts forward the construction of environmental cost management system for HL company,including the accounting system to improve the environmental cost,the pre-planning to strengthen the environmental cost,and improve the environmental cost information disclosure.The fifth part puts forward the problems and suggestions in the construction of environmental cost management system.The sixth part summarizes the research of the whole paper,and points out the shortcomings in this study and prospects for the future.This study will help HL to pay attention to its own environmental pollution,bear the social responsibility to cope with,reduce the company's environmental costs,the optimal environment cost management system applied to the actual work in improving environmental problems can also improve The company's competitiveness.In addition,both for China and Western countries,low-carbon economy and corporate environmental cost control is a new field,the relevant research is not enough depth.Therefore,from the perspective of low-carbon economic concept of enterprise environmental cost management research and analysis to improve and enrich the theoretical basis of China's environmental cost management,has significant research significance.