双碳背景下水泥企业环境成本核算研究——基于资源消耗会计视角  

Research on Environmental Cost Accounting of Cement Enterprises under the Background of Dual Carbon:Based on the Perspective of Resource Consumption Accounting

作　　者：唐正源 俞欣成 彭鑫 Tang Zhengyuan;Yu Xincheng;Peng Xin

机构地区：[1]兰州交通大学经济管理学院

出　　处：《管理会计研究》2024年第2期58-69,共12页MANAGEMENT ACCOUNTING STUDIES

摘　　要：2020年我国做出了碳达峰、碳中和的双碳环保承诺,以水泥为代表的重污染建材行业的绿色管理水平将直接影响该目标的实现。本文以H水泥公司为例,运用资源消耗会计的方法核算其环境成本,并与作业成本法下的核算结果进行比较分析,最终提出了水泥企业应当重新核算闲置生产能力、促进现有库存尽快出清和加快技术创新积极运用资源消耗会计信息系统的要求。本文结论对水泥企业的节能减排和成本控制具有现实意义。In 2020,China made an environmental protection commitment of "carbon peak and carbon neutrality",and the green management level of the heavily polluting building materials industry represented by cement will directly affect the realization of this goal.Taking H cement enterprise as an example,this paper uses the method of resource consumption accounting to calculate its environmental cost,and compares and analyzes the accounting results under the activity based cost method,and finally puts forward the requirements that cement enterprises should recalculate idle production capacity,promote the clearing of existing inventory and accelerate technological innovation,and actively use the resource consumption accounting information system,which has practical significance for energy saving,emission reduction and cost control of cement enterprises.

关 键 词：作业成本法 资源消耗会计 环境成本 

分 类 号：X322[环境科学与工程—环境工程] X196[经济管理—产业经济] F426.71F406.72