“双碳”目标下造纸企业环境成本管理体系改进研究  

Study on the Improvement of Environmental Cost Management System of Paper Enterprises Under the Goal of“Double Carbon”

作　　者：李洁[1] 马菁悦 LI Jie;MA Jingyue(Hanzhong Vocational and Technical College,Hanzhong 723002,China)

机构地区：[1]汉中职业技术学院,陕西汉中723002

出　　处：《造纸科学与技术》2024年第4期129-132,共4页Paper Science & Technology

基　　金：汉中职业技术学院2023年度院级科研一般项目(2023YJE32)。

摘　　要：环境成本管理是企业开展环保工作的核心问题。如何构建高效且适合企业发展的具体环境成本管理体系已引起各领域的极大关注。基于此,简述了“双碳”目标下造纸企业的主要环境问题与特点,整理了造纸企业现有环境成本管理体系的不足之处,基于作业成本法进行造纸企业环境成本管理体系的改进,包括环境成本核算体系、环境成本控制体系与环境成本管理评价体系三方面。为了“双碳”背景下造纸企业能够高效应用作业成本法,提出环境成本管理改进体系实施的保障措施,以期优化造纸行业的环境成本管理方式,促进企业高质量、可持续发展。Environmental cost management is the core issue for enterprises to carry out environmental protection work.How to build a paper environmental cost management system that is efficient and suitable for enterprise development has attracted great attention in various fields.This paper briefly describes the main environmental problems and characteristics of paper enterprises under the"double carbon"target,sorted out the shortcomings of the existing environmental cost management system of paper enterprises,and improved the environmental cost management system ofpaper enterprises based on activity-based costing,including three aspects:environmental cost accounting system,environmental cost control system and environmental cost management evaluation system.In order to effectively apply activity-based costing in paper enterprises under the background of"double carbon",the safeguard measures for the implementation of environmental cost management improvement system are proposed,in order to optimize the environmental cost management mode of paper industry and promote the high-quality and sustainable development of enterprises.

关 键 词：“双碳” 造纸企业 环境成本管理 作业成本法 保障措施 

分 类 号：TS76[轻工技术与工程—制浆造纸工程]