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Study On The Environmental Cost Control Of S Petrochemical Enterprise

Posted on:2019-09-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y R LiFull Text:PDF
GTID:2429330566472407Subject:Accounting
Abstract/Summary:PDF Full Text Request
Ecological environment is drawing more and more attention from people,and the economic reform and marketization also set new requirements on the environmental protection.Meanwhile,energy enterprises are also keeping adjusting the business pattern under the support of national policies,and of course,there are both difficulties and opportunities in the environment protection and cost management.The petrochemical industry is an energy-intensive and high-pollution industry.In order to reach the goal of sustainable development,it should improve the resource utilization rate through constantly improving the resource utilization rate,and establish an effective environmental cost control system,so as to enhance the competitiveness of enterprise.Therefore,this paper further studies the environmental cost control problem of S petrochemical enterprise,aiming at optimizing the environmental cost control of petrochemical enterprises,thus to make suggestions to the sustainable development of high-pollution industry.This paper mainly discusses the environmental cost,and learns about the development progress of environmental cost control through summarizing and comparing related studies on the environmental cost control carried out by domestic and foreign scholars.With S petrochemical enterprise as the research object,it mainly starts from three aspects,namely prior planning,in-process control and post-event feedbacks,to study the environmental cost control of S petrochemical enterprise.Above all,the existing environmental cost accounting of S petrochemical enterprise is improved on the basis of ecological efficiency method by combining the optimization goal of environmental cost control.Meanwhile,the optimization system of environmental cost control is constructed.Secondly,the expected effect of system operation is analyzed from three aspects,including the confirmation,control and evaluation of environmental cost.Eventually,safeguard measures are proposed by aiming at the above improvement strategies,to ensure the effective implementation of the environmental cost control optimization system of S petrochemical enterprise,so as to realize the organic unification of the economic benefit,environmental benefit and social benefit of S petrochemical enterprise.According to the above study,targeted suggestions are proposed for the environmental cost control of S petrochemical enterprise.Specifically,it mainly starts from the prior planning,in-process control and post-event feedbacks: making the environmental cost control system,and perfecting the environmental cost responsibility center;calculating the “break-even point” of environmental protection expenditure and investment expenditure,and implementing the environmental cost accounting based on the ecological efficiency method;improving the information disclosure,and building the internal accountability system.It can be discovered through analyzing the operation effects that the environmental cost optimization system constructed in this paper can effectively improve the environmental cost accounting and control of S petrochemical enterprise.The conclusion of this paper will not only be of certain guiding significance for the environmental cost control of S petrochemical enterprise,but also be of certain reference value for enterprises of the petrochemical industry.
Keywords/Search Tags:Petrochemical enterprise, Environmental cost, Environmental cost control, Environmental benefit
PDF Full Text Request
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