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A Study On Environmental Cost Control Of Iron And Steel Enterprises

Posted on:2021-05-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y K YangFull Text:PDF
GTID:2381330620963570Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous improvement of China's economic development level,the steel industry has got a lot of development opportunities.However,the steel industry is a typical high pollution industry,which consumes a lot of resources in the production stage,but also causes various kinds of environmental pollution problems.The contradiction between environmental protection and economic growth is becoming increasingly serious.Therefore,we should attach importance to the protection of ecological environment,adhere to the development principle of ecological priority and environmental protection priority,and promote the harmonious coexistence of human and nature.Industrial production activities will produce a variety of pollutants,consume natural resources and lead to environmental pollution.And these pollution are the environmental costs that enterprises should bear in production activities.So it seems that the polluting enterprises like iron and steel enterprises can realize the sustainable development of iron and steel industry only if they take the responsibility of the enterprise to the society and nature while realizing the high economic benefits.At the same time,enterprises must carry out a comprehensive accounting of the environmental costs caused by industrial production and take corresponding measures to control the environmental costs.Only by doing the above work can we achieve a win-win situation between economic interests and environmental protection,maintain a good balance between them and maintain the ecological environment.In a word,strengthening the importance of environmental cost and implementing the supporting environmental cost control system will have a significant impact on the long-term development of iron and steel enterprises.This paper takes a iron and steel enterprise as a case study to investigate the basic situation and environmental cost situation of the enterprise.Then,this paper analyzes the existing problems of environmental cost control in a iron and steel enterprise and puts forward a reasonable optimization plan for the corresponding problems.Finally,the implementation effect of the optimization scheme is evaluated and the corresponding safeguard measures are put forward,which can be used for reference for the effective environmental cost control of a steel enterprise and similar enterprises.The conclusion of this paper is that the environmental cost control mode based on post governance hinders the sustainable development of enterprises,and its environmental cost control mode is insufficient.There are two innovations in this paper.First,by using the case study method,through studying the current situation of environmental cost control in a steel enterprise,the paper finds out the problems and puts forward countermeasures,which to some extent enriches the discussion of environmental cost control.Second,although there are many articles on environmental cost control of enterprises,there is little evaluation on the level of environmental cost control of enterprises.In this context,the fuzzy analytic hierarchy process is used to evaluate the effect of optimization scheme of environmental cost control in a iron and steel enterprise.
Keywords/Search Tags:Steel enterprise, environmental cost, environmental cost control
PDF Full Text Request
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