Research On The Establishment And Application Of Green Input-output Table Of Industrial Enterprises

In recent years,China has paid more and more attention to the environmental problems,and the construction of ecological civilization has risen to the national strategy.In the past,when facing the environmental problems caused by high-speed economic development,governments and enterprises at all levels seldom realized that they should bear social responsibility.Especially for the industrial enterprises with serious pollution,in the market environment,in order to maximize the benefits,they usually enhance their competitiveness by increasing production capacity,which leads to environmental damage.In the face of ecological problems caused by excessive production and unreasonable use of resources,the government often adopts fines and other means for industrial enterprises with large pollution,and relevant industrial enterprises also realize their social responsibility and environmental investment.However,the return of environmental investment is slow,and the return rate of investment is low,which is often ignored by managers in production.A few enterprises even pay high fines and excessively pursue the benefits of production capacity.Low environmental investment has low effect,but it will not reduce the extra cost caused by environmental problems,and high environmental investment will reduce profits.At present,the attention to the construction of ecological civilization,a large number of enterprises have been shut down.Therefore,in order to make the enterprise adapt to the social requirements,it is necessary to introduce suitable environmental input accounting assistant managers to adjust the production strategic planning.Input-output analysis and application play an important role in tracing the use of resources and mining various links in the production process.It is widely used at the national and regional level,but less for enterprises.It can be applied to the analysis of environmental input,and there are not many researches on the accounting of taxable pollutants applicable to environmental taxes.Therefore,this paper aims to realize the preparation of green input-output table for industrial enterprises under the current social requirements,and apply it to the research of enterprises.First of all,through literature research and field research to collect the data used in the research.Secondly,based on the requirements of China's economic development and policy on environmental protection,optimize and improve the original green input-output table,so as to facilitate enterprise accounting and explore the problems between production,pollution control and environment.Then,according to the different production structure of enterprises,from the perspective of product life cycle,the raw materials,products and pollution logistics are systematically sorted out,and the corresponding green input-output table is formulated.Finally,the green input-output model matching with the enterprise is established,compared with the industry average,to explore the problems neglected by the actual management,and then feed back to the actual production,improve the production strategy or optimize the environmental input distribution.It is found that: Based on the green input-output table prepared by the relevant industrial enterprises' environmental economic input analysis,the paper realizes the accounting of the amount of taxable pollutants in the industrial enterprises' inputoutput and environmental input.By improving the production structure,the paper explores the main problems in the production and pollution control,and evaluates the environmental economic responsibility of the enterprises from the perspective of the system.Compared with the existing enterprise accounting system,it can meet the needs of enterprise production planning and accounting,and at the same time,it can more clearly explore the key points of cost control,pollutant output and governance.The application case selects the enterprises of coal washing industry and chemical industry with large pollution,through the application case display,quantifies various environmental input indicators,establishes the corresponding green input-output analysis table,explores the corresponding problems of each enterprise,assists the enterprise to optimize the key links,and explores the potential production or management problems of each enterprise.Through the analysis of the cost of washing and selecting materials in coal washing and separation industry,the relevant deficiencies of the enterprise management system are found out.Based on the resource budget of chemical enterprises' production capacity,it is found that under the production strategy,the problem of pollutant output is serious and the efficiency of pollution control is low,so it is necessary to adjust the pollution control structure and reduce the output of taxable pollutants.Generally speaking,the establishment and application of green input-output table have important theoretical and practical value.In theory,in the face of the current social environment and market demand,in the face of complex problems under different production structures,the preparation of green input-output table is conducive to the sustainable development of enterprises.In terms of value,the improvement of industrial engineering to enterprises has been changed from the traditional bottom-up promotion and optimization to the top-down precise improvement,so as to improve the input-output efficiency of enterprises and make enterprises benefit more in the environment of not adopting new technology,new equipment and new materials.