Research On Environmental Cost Estimation Of Papermaking Industry Based On RFCA

China is a resource power,but also a resource consumption power.In China,the paper industry is not only a high energy consumption industry but also a high pollution industry.The Ministry of Environmental Protection has made the paper industry as one of the 16 heavily polluting industries.At present,the paper industry mainly relies on the high investment of resources to complete the economic goal,and it has large amount of resource loss,serious environmental damage and so on.The traditional cost calculation method only recognizes the cost of environmental costs such as environmental equipment depreciation expense and waste gas,sewage treatment fee and so on,which ignores the environmental cost caused by the loss of resources in the production process.So that the enterprise cannot reflect the real profit situation,and the enterprise did not bear the obligation to damage the environment.This paper uses RFCA(Resource Flow Cost Accounting)theory to calculate the environmental cost caused by the loss of resources in the production process of the enterprise,and it can reflect the environmental cost of the enterprise clearly and so on.Through this model to help the enterprise to enhance the comprehensive utilization of resources,reduce environmental costs of the target.This paper first introduces the research background and research significance: this paper uses RFCA theory to calculate the environmental cost,analyze and find out the key points to improve the comprehensive utilization rate of resources,which is of great significance to improve the economic efficiency and protect the ecological environment.Then,based on the analysis of the present situation of environmental cost and RFCA theory and application both at home and abroad,the theoretical basis of RFCA is further elaborated.Based on the foundation of these theories,the paper presents the construction of enterprise environment cost estimation model based on RFCA.Then,the paper introduces the basic situation of M papermaking enterprise and the shortcomings and drawbacks of the current cost estimation model of enterprise,and expounds the necessity of adopting the RFCA calculation mode.Then,according to the current situation of M papermaking enterprise,this paper chooses the appropriate production process of the enterprise and divides it into different processes.In this paper,the relevant theories and methods of RFCA are used to collect,quantify,calculate and analyze the loss of resources caused by different processes in M papermaking enterprise.Based on the results of the calculation,this paper makes a detailed analysis of the measured results and further excavates the information of the calculation results to find out the key link of the enterprise to improve the resource utilization rate and puts forward the corresponding solutions for the key points that need to be improved.On this basis,this paper combines the application of RFCA in M papermaking enterprise,and makes some thoughts on the application of RFCA theory to the environmental cost of paper industry: this paper points out the advantages and disadvantages of the measurement model objectively.This paper points out some points that should be paid attention to when the current measurement model is implemented and puts forward the countermeasures for the above unfavorable matters.At the end of this paper,the paper summarizes and prospects the full text,and further explains the importance of using RFCA theory to estimate the cost of enterprise environment.