Enterprise Environmental Cost Control Based On Circular Economy And Suggestions For Improvement

Since entering the industrialized society,environmental problems such as declining global air quality,ozone layer destruction,acid rain spread and other environmental problems become increasingly serious globally and China is no exception.Since the reform and opening up period,Chinese rapid economic development create unprecedented rich material but also caused great pressure to the natural environment.How to develop the economy with the protection of environment has become the question when enterprises survive and develop,However,the concept of circular economy provides a breakthrough point for it.The text is divided into six chapters.The first chapter is the introductory part.On the basis of reviewing and summarizing the research results of domestic and foreign experts and scholars on the field of circular economy and enterprise environment cost control,this paper introduces the research ideas,research methods and basic framework of the paper.The second chapter is the theoretical analysis of this article,that is enterprise environmental cost control theory based on the circular economy.This part mainly elaborates the related concepts of enterprise environmental cost control,circular economy and the impact of circular economy on enterprise environmental cost control,and analyzes the theoretical basis of enterprise environmental cost control based on circular economy,including sustainable development theory,circular economy theory and clean production theory.The third chapter introduces the problems of environmental cost control of Chinese enterprises under the circular economy,including the low degree of environmental cost control under the condition of circular economy,unified basis of the enterprise’s environmental cost control under the circular economy and the low level of environmental cost control by enterprises using circular economy theory and so on.The fourth chapter analyzes the causes of the problems from macro aspect and micro aspect.Among them,the macro-level problem is about the improvement and construction of the government law and rules and the consumer consumption style,the micro-level problem for the enterprise itself is the cognitive bias of the control of environmental cost under the circular economy,the match between cost and benefit and technical needs.The fifth chapter is based on the environmental cost control status and experience of German enterprise under circular economy.This chapter analyzes the current situation of environmental cost control in German enterprises from the perspective of circular economy and analyzes the reasons for its successful control of environmental cost in order to provide experience about environmental cost control for Chinese enterprises learn from.The sixth chapter is the improvement proposal of the environmental cost control based on the circular economy.Aiming at the problems existing in the environmental cost control of Chinese enterprises under the circular economy,this paper puts forward some practical suggestions from micro and macro aspects.In this paper,we use the method of literature search and inductive analysis to analyze the current situation of enterprise environmental cost control in circular economy,explore its potential causes from micro and macro aspect,and draw lessons from the successful experience of German enterprise environmental cost control,so as to make relevant suggestion to help enterprises to achieve the comprehensive optimization of economic performance and environmental performance and achieve sustainable development in the true sense.The innovation of this paper is combining the two concepts of circular economy and enterprise environment cost control to explore the new path of environmental cost control encountered by the circular economy theory and puts forward the corresponding improvement suggestions,hoping to point out new ways of thinking for scholars,accountants and enterprise personnel who are also exploring the related issues.