浅议企业环境成本控制（discussion on enterprise environmental cost control）

'浅议企业环境成本控制（Discussiononenterpriseenvironmentalcostcontrol）DiscussiononenterpriseenvironmentalcostcontrolDiscussiononenvironmentalcostcontrolofenterprise2008-12-2015:10:56Inrecentyears,environmentalproblemshavebecomeoneofthefocusesofhumanconcern.Howtosolvethecontradictionbetweeneconomicdevelopmentandenvironmentalprotectionandpromotethesustainabledevelopmentofsocietyandeconomyhasbecomeacommonconcernofallcountriesintheworld,andenterprisesarepayingmoreandmoreattentiontothecontrolofenvironmentalcosts.Basedontheanalysisofenterpriseenvironmentalcostandenvironmentalcostcontrolontheconnotation,findouttheexistingcostcontrolenvironmentofenterprisesinourcountry,andinaccordancewiththerequirementsofsustainabledevelopmenttheory,putforwardaseriesofmeasurestoimprovetheenterprise"senvironmentalcostcontrol.I.thenecessityofimplementingenvironmentalcostcontrolinEnterprises(1)economyandenvironmentareinseparableandinfluenceeachother.Thenaturalenvironmentsupportsthedevelopmentofproductionand,whileprovidingabundanthumanresources,alsoacceptsthereturnofwaste.Expertsanalyzedthesourcesofpollutantsandfoundthat80%ofthepollutantscurrentlyacceptedbythenaturalenvironmentcamefromenterprises,and therewasagrowingtrend.However,theearth"senvironmentcarryingcapacityislimited:oneisthelimitedresources,especiallyforenterprisesasmaterialsofrawmaterialsandenergyislimited;thetwoistoacceptthewaste,pollutantemissions,naturalpurificationandrecoveryfunctionofco..Ifhumanproductionexceedsthecapacityoftheearth"senvironment,itwillcauseimmeasurabledamage.(two)theInternationalDeclarationonenvironmentalprotection,internationalstandardsandlawsandregulationsallovertheworldhavebeenpublished,andtherestrictionsonenterprisesarebecomingmoreandmorestrict.Theemergenceofenvironmentalproblemsiscloselyrelatedtotheproductionandmanagementofenterprises.Accordingly,theinternationalcommunityhasputforwardthestrategyofsustainabledevelopment,thepublic"sawarenessofenvironmentalprotectionhasgreatlyimproved,andenterpriseshavebeenincreasinglyboundtovariousactsofenvironmentalpollution.Withthecontinuousintroductionandstrictimplementationofenvironmentalprotectionpolicies,regulationsandstandards,enterpriseswillgraduallytransitionto"environmentalprotectionoriented",andtheirenvironmentalbehaviorwillbemoreandmorerestricted.(three)enterprisesmustbearenvironmentalresponsibilitytoachievetheprofitgoal.Atpresent,consumersofgreenproductsarebecomingmoreandmorepopular,somecountrieshavebannedtheenvironmental(green)logomerchandisetoenterthemarket,Chinahasofficiallystartedon1992intheenvironmentallabelingproductcertification,whichwillmaketheproductsareharmfultotheenvironmentandexclusionin themarket.Inaddition,thepeople"sBankofChinaalsostipulatesthatbanksatalllevelsmustcooperatewiththeenvironmentalprotectiondepartmenttomakegoodloans,andthosewhodonotgrantloanstotheenvironmentaldepartmentsshallnotgrantloans.(four)environmentalproblemsincreaseenterprisecostsandenvironmentalrisks.Mainlyin:preventivelawsandregulationsleadtoasubstantialincreaseinbusinesscosts;countriesrestrictorprohibittheuseofrawmaterialswillseriouslypollutetheenvironment,directlyaffecttheenterpriseproductioncost;corporateenvironmentalresponsibilitywillexpandthescopeoftheenterprise,environmentalresponsibilitywastenolongerstayintheproductionlinktheenterprise,butextendedtotheprocessofproductuseandafteruserecyclingetc..Two,theconnotationofenterpriseenvironmentalcostandenterpriseenvironmentcostcontrol(1)theconnotationofenterpriseenvironmentalcost.InFebruary1998,ISAR(theUnitedNationsgroupofexpertsoninternationalstandardsofaccountingandreportingbythegovernment)"environmentalaccountingandreportingthepositionofnotice",discussesthebasicconceptsofenvironmentalaccounting,environmentalcostwillbedefinedas:thespiritofenvironmentallyresponsibleprinciple,influenceenterprisemanagementactivitiesontheenvironmentcausedbytheactionorwasaskedtotakethecostofthemeasures,andothercostsoftheenterpriseimplementationofenvironmentalobjectivesandrequirements.Forexample,avoid anddisposeofwaste,maintainandimproveairquality,clearoilspills,developmoreenvironmentallyfriendlyproducts,andcarryoutenvironmentalauditsandinspections.Concretecanbedividedinto:environmentalpollutioncompensationcosts,environmentalgovernancecosts,environmentallosscosts,environmentalprotection,maintenancecosts,environmentalprotection,developmentcosts.Thedefinitionimpliesthefollowingtwomeanings:first,Theenvironmentalcostofenterprisesmaybeanactive,mayalsobepassive,isbeingaskedtotakemeasurescost"and"payforimplementationofenvironmentalobjectivesandrequirementsoftheothercost";second,theenvironmentalcostofenterprisesincludingenvironmentalloadforcostandenvironmentalloadpreventivecost.Thecompensatorycostofenvironmentalloadreferstothepollutionproducedbytheenterpriseduringtheproductionprocess,whichhasresultedintheincreaseofenvironmentalloadandthecostincurredbyanenterpriseinordertoimproveormakeupfortheenvironmentalload.Theprecautionarycostofenvironmentalloadreferstothecostsincurredbyanenterpriseindealingwiththepollutantsdischargedbeforeproduction.Thecostoftheenvironmentalloadispassive,andtheprecautionarycostisproactive.Theoffsettingcostsandpreventivecostsofenvironmentalloadsareinverselyrelated.(two)theconnotationofenterpriseenvironmentalcostcontrol.Theenterpriseenvironmentcostcontrolreferstothemeansandmethodsofenterprisesbyusingaseriesoftheproductionandoperationofenterprises(includingthewholeprocessof productdesign,rawmaterialprocurement,productmanufacturing,productsales,customerserviceserviceandrecycling)aconstrainttoimprovethemanagementofeconomicandenvironmentalbenefitsoftheimplementationofthevariousactivitiesinvolvedintheecologicalenvironment.Thekeytoenterpriseenvironmentalcostcontrolispriorcontrol.Forenterprises,environmentalcostcontrolshouldnotonlyachieveeconomicbenefits,butalsoachievecertainsocialbenefits.Withthepriorcontrol,theincreaseofthecostofenvironmentalcountermeasureswillnotonlyreducetheenvironmentalpenaltycostsofenterprises,butalsoenhancetheimageofenterprisesinthepublic,andaccumulatesocialcapitalforenterprises.Enterpriseenvironmentalcostcontrolisdevelopedfromthetraditionalcostcontrol,butcomparedwiththetraditionalcostcontrol,ithasitsowncharacteristics:(1)comprehensive.Thebasicideaofenterpriseenvironmentalcostcontrolisofenvironmentalcostconfirming,measuring,recordingandreporting,thewholeprocessisbasedontheinternalandexternalenvironmentandtheenterpriselifecycleofaproductorservice,allinternalandexternalenvironmentalcostofproductdesign,materialprocessing,storage,use,disposalofallaspectsoftheaccountingtreatment,andtheimplementationanalysisandcontrol.(2)extraversion.Enterpriseenvironmentalcostcontrolofenterprisesattachgreatimportancetotheimpactonthenaturalenvironment,focusingontheanalysisanddesignofenterpriseecologicalproductwholelifecycleprocess,focusonenvironmentalprotectionlawsandregulationsofthestateandtheenterprisecostcontrolprobleminthewholesocialenvironmentshouldbegiven fullconsideration,ratherthansimplytolookontheproductionstagethecostcontrol,notonlyreducethecostfromthespread,quantitydifferenceandefficiencydifferenceandartificialdifferences.(3)competitiveness.Theenterpriseenvironmentalcostcontrolemphasizesthesustainabledevelopmentstrategy,andputsthecostcontrolemphasisonthedevelopmentofenterprisesustainablecompetitiveadvantage.Theenterpriseenvironmentcostaccountingandcontrol,canmaketheenterpriseobtainsuchasimproverawmaterialutilizationefficiency,obtainenvironmentalprotectionagencysupport,expandtheirvisibilityrange,improveproductquality,reduceenvironmentalrisks,improvingsocialrelations,cheaperfinancingadvantages,morecompetitiveinthefiercemarketeconomy.Three,enterpriseenvironmentalcostcontrolproblems(1)mostenterprisesdonotreallytakeenvironmentalcostcontrolasoneofthesocialresponsibilitiesthatshouldbefulfilled.Mostofthecurrententerpriseenvironmentalcostcontrolofenterprisesmainlyinthepollutantsgenerated"controlprocessingwastesonthepurchaseofadvancedtreatmentsystem,improvetheprocessingprocess,toensurethatthepollutantemissionscanreachthestandardofregulation.Thetreatmentmodelonlyremainsinthepostprocessing,thatis,aftertheenvironmenthasbeendestroyed,wecantakemeasurestoreducethecostofenvironmentalloss,andwecannottakeproactivemeasurestoreducethedamagetotheenvironment.(two)themethodofenterpriseenvironmentcostcontrolis single.Theenterpriseenvironmentcostcontrolatpresentlackofcontrolofthemosteffectivemethods,canusedifferentcontrolmethodsaccordingtothechangeofdifferentinternalfactorsandtheexternalenvironment,orcoordinationusingavarietyofmethods,andusingonlyasingletargetcontrolmethod,andthetargetisnotclear,Thereisnospecifictargettoensuretherealizationofthetarget.(three)enterpriseenvironmentalcostcontrolcannotrunthroughthewholeprocessofproductproduction.Theenvironmentalcostcontrolinenterprisesatpresentonlytotheproductionorserviceofaphasecontrol,generallyonlyonestageofthevisiblepollutionorastepcontrol,andnoenvironmentalcostcontroltocarryoutthewholeprocessofproduction.Enterprisesshouldconsiderthesupplier"senvironmentalperformanceintheprocurementphase,ecologicaldesignintheproductdesignphase,andreduceenvironmentalcostsinallaspects.(four)thephenomenonofenvironmentalcosttransferexistsamongenterprises.Theenvironmentalcoststhathaveoccurredaregenerallyresponsibleforthecostsincurredbytherespectivedepartments.Whenenterprisesneedtoreducetheiroverallenvironmentalcosts,theyareoftentakenseparatelybythesedepartments.Inthisway,thedepartmentsunderthepressureofthetraditionalassessmentmechanism,mayincreasetheexpenditureofotherdepartmentsorthefutureorexpenditure,soastooptimizethecurrentenvironmentalcostinformationofthedepartment.Thisallowstheresponsibility forenvironmentalcoststoberedistributedonlyamongdepartments,butnottotheoverallcostreduction.Four,theenterpriseenvironmentalcostcontrolmeasuresbasedontheconceptofsustainabledevelopmentSustainabledevelopmentmeanstheabilitytomeettheneedsofmodernpeoplewithoutcompromisingtheneedsoffuturegenerations.Sustainabledevelopmentisakindofenvironmentandnaturalresourcesputforwardfromtheangleofhumanlong-termdevelopmentstrategyandmode,adevelopmentprocessthatitisnotageneralsensetorunintimeandcontinuouslywithoutinterruption,butwithparticularemphasisontheenvironmentandnaturalresourcesofthelong-termcarryingcapacityofimportanceforthedevelopmentprocess,andthedevelopmentoftheimportanceofimprovingthequalityoflife.Inviewoftheexistingproblemsintheenvironmentalcostcontrolofenterprises,thispaperputsforwardthefollowingmeasurestoimprovetheenterpriseenvironmentalcostcontrolaccordingtotherequirementsoftheconceptofsustainabledevelopment.(1)consciouslycontrolenvironmentalcostsasasocialresponsibilitytoperform.Enterprisesshouldeffectivelycontrolenvironmentalcosts,firstofall,theenvironmentalcostcontrolastheirownresponsibilities,onlythedrivingforceandpressure,reducingenvironmentalcostsinallaspects.Environmentalcostcontrolincludesbothexplicitenvironmentalcostandinternalenvironmentalcostcontrol,includingimplicitenvironmentalcostandexternal environmentalcostcontrol.Therefore,enterprisesmustcarryoutenvironmentalcostcontrolfromthestageofresearchanddevelopment,manufacturing,supplystagestage,salesstage,customerserviceservicestage,andtocontrolthedailyenvironmentalmanagementcostsandothernonnormalenvironmentalcost.(two)useadvancedcontrolmodetocontrolenvironmentcost.Toeffectivelycontroltheenvironmentalcost,theenterpriseshouldnotremaininthepostprocessingstage,shouldestablishadvancedpollutionpreventionsystem,cleanproductionsystemandpollutioncontrolprojects,comprehensivepreventionandmanagementoftheenvironmentalpollutionproblems;notjustaftercontaminationonlycostalottoreducelosses.Torelyonthelifecycleofproductevaluation,productecodesigniscommittedtocontinuousimprovement,inordertominimizethecostofenvironmentaldamage,andmaketheenterprisesuchasimprovingrate,reduceenergyconsumptionandrecyclingofproducts,enhancetheemployeehealthbenefitsbyusingrawmaterials,andultimatelyachieveoptimaleconomicbenefitsandenvironmentalbenefitsofenterprisesthe.(three)collaborativeuseofmultiplemethodstocontrolenvironmentalcosts.Enterpriseenvironmentalcostcontrolisacomplexwork,shouldnotandcannotonlybeachievedthroughacontrolmethod.Shouldbebasedonamethod,avarietyofmethodsusedincoordinationtoachievethegoalofenvironmentalcostcontrol.(four)environmentalcostcontrolthroughoutthewholeprocess ofproduction.Thetheoryofsustainabledevelopmentrequiresthatenterpriseenvironmentalcostcontrolcanreflecttheconceptofsustainablemanagement,therefore,enterprisesshouldimplementthewholeprocessofenvironmentalcostcontrol.Thespecificdesignstagethroughecologicaldesign,selectionofmaterialsofgreenprocurementstage,productionstageofcleanerproduction,salesintheprocessofenvironmentalprotectionpackaging,greentransportation,recyclingofwasterecycling,thedailymanagementofthetimeconsciousnessofenvironmentalprotectionandcommunityenvironmentalprotectioncompanytoachievegreen.(five)establishaunifiedenvironmentcostcontrolcenter.Weshouldestablishaunifiedenvironmentalcostcontrolcenterintheenterprise,fromtheoverallsituationofcoordinationbetweenthevariousdepartmentswithintheenterprise,totheenvironmentalcosttomakescientificplanning;tosupervisetheenvironmentalbehaviorofvariousdepartments,theimplementationofenvironmentalcostcontrolfromthewhole;avoidinvalidbehaviorofvariousdepartmentslackofcoordination,promotethetheDepartmentofinternaldepartmentstoreducetheenvironmentalcostsintheoverallsituationofthefoundation.(six)strengthenmutualcooperationamongenterprises.Thestrengthofanenterpriseisdifficulttoformaneffectivesolutiontoreduceenvironmentalcosts.Nomatterhowhardeachenterprisetries,itisdifficulttoachieveremarkableresults.Butifasimilarenterpriseoracompanywithaverticalrelationshipcanuniteandcollaboratewitheachotheranddiscusstheenvironmentalcostcontrolasawhole,theeffect willbeentirelydifferent.Becausethecooperationbetweenenterprisescanplayascaleeffect,sothatenvironmentalcostcontrolcanbetwicetheresultwithhalftheeffort.(seven)givefullplaytotheleadingroleofthegovernmentinenvironmentalprotection.Thestateshouldformulatesustainabledevelopmentpoliciesandregulations,standardizepricingontheenvironmentandnaturalresources,andthroughthedevelopmentofenvironmentalaccountingstandards,guidelines,regulations,standardsandotherrelevantlawsandregulations,maketheenterprisemoreclearlytheirowninenvironmentalprotectionandsustainabledevelopmentofthesocialresponsibilityandevaluationstandard,clearcorporatedisclosureofenvironmentalaccountingandreporting.Theresponsibilityandobligationtourgeenterprisestoimplementenvironmentalcostcontrol.Thestateshouldalsopromoteenvironmentalcostscontrolbyimposingtaxandfees,suchaslevyingresourcetaxesforsustainableuseofnaturalresources,andenvironmentalpollutionchargesforsustainabledevelopment.Statecontrolofenterpriseenvironmentbyeducation,legal,administrativeandeconomicmeans,governmentsatalllevelsshouldtakeappropriateprotectionandsupportmeasurestoencourageenterprisestoengageinenvironmentalcostcontrolwork,increasetheenterprise"senvironmentalmanagementrevenueandprofitability.Tosumup,theenvironmentalcostcontrolisacomplicatedsystemengineering,enterprisemustadheretotheprincipleofwin-win,notonlythepursuitofeconomicbenefitsattheexpenseoftheenvironment,willnotbeabletoprotecttheenvironmentandgiveupthedevelopmentofenterprises.In ordertocoordinateeconomicdevelopmentandenvironmentalprotection,enterprisesshouldstrengthentheaccountingandcontrolofenvironmentalcosts,andcreatenewideasandnewmethodsforenvironmentalcostcontrol,soastohelpenterprisesimplementthestrategyofsustainabledevelopment.'