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Research On The Application Of A Papermaking Enterprise Environmental Cost Control

Posted on:2021-01-24Degree:MasterType:Thesis
Country:ChinaCandidate:Y DuFull Text:PDF
GTID:2439330620963569Subject:Accounting
Abstract/Summary:PDF Full Text Request
Pollution smog,abnormal climate and rising sea level have seriously affected the stability and quality of people's economic life.We have begun to bear the risks and consequences of worsening ecological environment.Enterprises need to be the main body and participants of the economic society.They can no longer exchange profits by simply sacrificing the benefits of ecological environment.The development of modern enterprises needs to actively explore an ecological priority development mode.Papermaking technology and industry are closely linked with economy and society.Paper products are widely used in various fields such as economic and cultural transmission,people's life,industry and agriculture,military and national defense,etc.However,the rapid development of China's paper industry has not only promoted the rapid economic growth,but also brought serious social and environmental pollution problems,such as waste gas pollution,solid waste pollution,water pollution,etc.As the national environmental protection department has more and more strict requirements on environmental pollution-related issues,papermaking product manufacturers have gradually begun to increase investment in high and new technologies in environmental protection,such as updating production processes,developing new materials and technologies,and saving energy,low carbon and reducing emissions.The increasing cost of environmental protection will directly reduce the benefits of paper-making enterprises,increase the burden on enterprises,increase the costs and operational risks of enterprises,and excessively high expenditure on environmental protection costs of enterprises may also directly lead to the reluctance of paper-making enterprises to undertake more economic and social environmental protection responsibilities.Therefore,it is necessary for the development of China's paper industry to further increase the importance of environmental protection cost expenditure of enterprises,and to establish a scientific and reasonable control system for environmental cost expenditure of enterprises,so as to effectively manage and control it.This paper selects A paper-making enterprise as a case study,and studies the compositionof environmental cost control of A paper-making enterprise and the system structure of environmental cost control of the enterprise.This paper first analyzes the current situation of environmental cost control in A paper-making enterprise,classifies and collects environmental costs,then evaluates the current situation of environmental cost control in A paper-making enterprise through fuzzy analytic hierarchy process,and comprehensively studies the deficiencies and management loopholes in the current process of environmental cost control and management in A paper-making enterprise.The following conclusions are drawn: A The environmental cost expenditure of paper-making enterprises is mainly concentrated in the post-processing stage,and the preventive measures are insufficient in the pre-processing stage.Although the environmental cost is continuously increasing,the benefit degree of enterprises has not increased.Therefore,combining with the actual situation of the enterprise,this paper puts forward countermeasures and management suggestions for the problems existing in the process of implementing environmental cost control in the enterprise,and puts forward relevant indemnificatory suggestions from the inside and outside of the enterprise.The innovation of this paper lies in taking enterprise a as a case,combining the actual situation of enterprise production and operation,combining theory with reality,analyzing the defects in the process of enterprise's specific environmental cost control,enriching the case study of environmental cost control,and having certain reference significance for enterprise's specific application of environmental cost control theory.Secondly,this paper uses fuzzy comprehensive analytic hierarchy process to evaluate the environmental cost control performance of A paper making enterprise,converting qualitative problems into quantitative problems through scientific calculation,which has some innovation.
Keywords/Search Tags:Environmental costs, Environmental cost control, Papermaking enterprises
PDF Full Text Request
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