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Environmental Cost Control Of Heavy Polluting Enterprises From The Perspective Of Industry Chain

Posted on:2019-04-12Degree:MasterType:Thesis
Country:ChinaCandidate:B T WangFull Text:PDF
GTID:2371330548453789Subject:Accounting
Abstract/Summary:PDF Full Text Request
The economic situation is an important indicator to measure the level of national development.At present,the global economy has developed rapidly,but the rapid development of the economy has brought an increasingly obvious negative impact,that is,the pollution and deterioration of the ecological environment.The global temperature continues to rise,the haze weather is frequent,and the resources and energy savings have declined rapidly.All countries of the world attach great importance to environmental protection and have promulgated relevant laws and regulations.China has proposed a slogan to reduce GDP growth and steady development,and also puts forward the five development ideas of "innovation,coordination,green,open and sharing".Green production,energy saving and emission reduction and sustainable development are the main objects of research by experts and scholars.As a backbone of the second industry,heavily polluting enterprises have contributed huge economic benefits,but also consumed a lot of resources,discharged a lot of waste,and caused serious environmental pollution.How to realize the sustainable development of heavy polluting enterprises has become an important problem to be solved urgently.In order to achieve sustainable development,heavy polluting enterprises must not only gain economic benefits,but also undertake social responsibilities.To balance the relationship between the two,environmental cost control is very important.Through consulting a large number of domestic and foreign references related to environmental cost control of heavily polluting enterprises,knowledge about industrial chain,environmental pollution and environmental cost control of heavily polluting enterprises is understood.By comprehensively describing the current situation,problems and causes of environmental cost control of heavily polluting enterprises,the environmental cost control method of heavily polluting enterprises from the perspective of industrial chain is put forward.In the perspective of industrial chain,the government,the public and the enterprises are the subjects of the environmental cost control of heavy polluting enterprises.The government should strengthen supervision and increase publicity for environmental protection.The downstream enterprises and consumers should earnestly encourage the heavy polluting enterprises to control environmental costs.Heavy polluting enterprises should expand the scope of environmental cost control,extend the scope of enviromnental cost control to the upstream and downstream industries of the industry,and give full play to the synergy effect,and actively seek cooperation so as to achieve resource sharing and mutual benefit.The environmental pollution cost control model for heavily polluting companies from the perspective of the industrial chain was constructed and tested through case study.Case study shows that environmental cost control of heavily polluting enterprises from the perspective of industrial chain helps to achieve high level environmental cost control for heavily polluting enterprises.Finally,the macro level safeguards and micro level safeguard measures are put forward.These measures are conducive to the cooperation of all the subjects,so as to jointly promote the heavy polluting enterprises to achieve a higher level of environmental cost control,and further improve the environmental quality.
Keywords/Search Tags:Heavy polluting enterprises, Environmental cost, Cost control, Industrial chain perspective
PDF Full Text Request
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