生态经济发展模式下我国企业环境成本的战略控制研究  

Strategic Control Research on the Enterprise Environmental Cost under the Ecological Economic Development Mode

作　　者：谢东明[1] 王平[2] 

机构地区：[1]西南财经大学会计学院,611130 [2]中国人民大学商学院,100872

出　　处：《会计研究》2013年第3期88-94,96,共7页Accounting Research

摘　　要：生态经济发展模式下企业环境成本的战略控制对于企业构建生态经济发展模式,实现经济效益和环境效益的共赢具有重要的推动作用。本文概述了生态经济发展模式下我国企业环境成本战略控制的理论基础,通过阐述战略控制模式下环境成本控制的作用机理,论证了采取以"战略成本控制"为主的现代模式可以取得更好的环境成本控制效果,企业可从产品生命周期成本管理、作业成本管理、物质流成本核算——资源损失定量分析、实施环境成本控制的激励评价机制等四个方面来具体实施环境成本的战略控制。本文的研究从战略层面为企业实施环境成本控制奠定了一定的理论基础,并提供了具体的实施策略和方法。Strategic control over the enterprise environmental cost under the Ecological Economic Development Mode has an important promoting effect on constructing the ecological economic development pattern and realizing a win-win result for economic and environmental benefit. This article outlines the theoretical basis of this research,and proves that better environment cost control effect can be achieved by adapting the modem model of strategy cost control through explaining the mechanisms. Enterprise can concretely implement the strategic control over environmental cost from four aspects:the Production Life Cycle Costing (PLCC) management,activity-based costing management,material flow cost calculation——resource loss quantitative analysis,and evaluation and inspiration mechanism of the implementing environment cost control. The study provides the theory basis for implementing environment cost control at a strategic lever and provides the concrete implementation strategies and methods.

关 键 词：环境成本 战略控制 产品生命周期成本 作业成本 物质流成本 资源损失 

分 类 号：F275.3[经济管理—企业管理] X196[经济管理—国民经济]