Research On Carbon Cost Accounting Of Iron And Steel Enterprises Based On Resource Value Stream

In recent years,with the rapid development of industry,air pollution has become the focus of more and more attention,especially Greenhouse Effect,which causes global temperature rise,has begun to affect the natural environment on which human beings depend.However,due to the externality of carbon dioxide emissions,many domestic steel enterprises have not integrated the carbon cost into the enterprise cost accounting scope,and the harm to the natural environment has not been disclosed in the accounting information.In order to solve this problem,this paper uses the method of resource value stream to construct the framework of carbon cost accounting for iron and steel enterprises,and puts forward some effective measures for carbon emission reduction.This paper adopts the methods of literature research,comparative analysis,description analysis and case study,analyzes the literatures about cost accounting of carbon emission at home and abroad,analyzes the necessity and feasibility of the carbon emission cost accounting for the latter by comparing the traditional cost accounting and the resource value flow accounting in China,and verifies the operability of the resource value flow accounting according to the actual operation and the existing problems of the carbon emission cost management.This article from the carbon emissions cost management research at home and abroad,to build China's iron and steel enterprises cost of carbon emissions and Study on its accounting system,and then to the actual situation of S carbon steel group cost management perspective,from large to small,the content of progressive layers.Mainly studies four aspects:(1)combing the domestic on the management and resource cost of carbon steel enterprise value flow research achievement,understanding the research status,clear research questions;(2)through the elaboration of sustainable development,low carbon economy theory,summarizes the connotation and extension of the costs of carbon.To provide a theoretical basis for the carbon cost accounting system construction;(3)construction of the carbon resource value flow cost accounting system;(4)comprehensive evaluation of the cost of carbon in S Steel Group,and put forward some effective suggestions to reduce carbon emissions.The conclusion of this thesis,and puts forward the prospect of the future.The main conclusions of this paper are as follows:(1)based on the method of resource value flow,the unit processes of iron and steel enterprises are analyzed by "material flow" and "value flow" respectively,and the cost of external damage of carbon emissions is considered.The carbon emission cost accounting system of iron and steel enterprises is constructed.Through the life-cycle cost method,the carbon cost of each step of S steel enterprise product is analyzed,and the potential point of carbon emission reduction for enterprise managers is found and the feasible measures are put forward.To a certain extent,these conclusions enrich the method system of carbon cost accounting,and provide a new method for carbon cost accounting of iron and steel enterprises,and also provide theoretical and methodological guidance for the construction of carbon cost accounting system in Chinese enterprises.