中小企业生态环境污染协同治理成本核算模型研究  

Analysis of Cost Accounting Model of Eco-environmental Pollution Collaborative Management of Small and Medium-sized Enterprises

作　　者：郭婷[1] Guo Ting(Management school,Yulin University,Yulin 719000,China)

机构地区：[1]榆林学院管理学院

出　　处：《环境科学与管理》2019年第9期10-14,共5页Environmental Science and Management

基　　金：2019年陕西省社科界重大理论与现实问题研究项目(2019C184)

摘　　要：构建中小企业生态环境污染协同治理成本核算模型,为反映资源环境变化与治理成本之间的对应关系,建立成本核算指标体系;优化成本函数,集合比较分散的生态环境数据信息;采用复合会计标准的基本核算步骤,利用MATLAB软件完成成本核算模型的构建。在成本核算对比实验中,选取一月到六月为实验节点,分别使用传统治理成本核算模型和构建的中小企业生态环境污染协同治理成本核算模型,对一月到六月的土地治理成本、水源治理成本以及大气治理成本进行核算,并将结果与实际成本进行对比。The cost accounting model of ecological and environmental pollution collaborative management of small and medium-sized enterprises is constructed.In order to reflect the corresponding relationship between resource and environmental changes and governance costs,the cost accounting index system is established.Optimize the cost function and gather the scattered ecological environment data.Adopt the basic accounting steps of composite accounting standards,and use MATLAB software to complete the construction of cost accounting model.In cost accounting contrast experiments,January to June in nodes,the experiment selected respectively using traditional cost accounting model of management and build the small and medium-sized enterprise collaborative management cost accounting model,the ecological environment pollution in January to June of land management cost,cost of water management and atmospheric governance cost accounting,and compare the results with the actual cost.

关 键 词：模型构建 成本核算 协同治理 环境污染 

分 类 号：X22[环境科学与工程—环境科学]