农业企业的环境成本探析  

作　　者：杜岚颖 

机构地区：[1]桂林理工大学公共管理学院,广西桂林541004

出　　处：《智慧农业导刊》2024年第18期95-98,共4页JOURNAL OF SMART AGRICULTURE

摘　　要：对于企业内部而言,环境成本已经成为企业生产成本费用的重要组成部分,其中事关我国粮食安全的农业企业对环境整体水平要求较高,并且农业企业发展同我国乡村振兴战略的实施、“三农”政策的落实以及我国农业产业现代化的实现有着相当密切的关系。为顺应国家政策走向,摒弃以环境为代价的经济增长模式,该文采用文献分析法,以农业企业为研究对象,分析农业企业的发展现状及企业生产全过程所存在的问题,并提出相关优化建议,旨在对农业企业环境成本加以科学的控制。研究发现,农业企业环境成本控制应根据不同阶段对成本管控目标的要求制定相应控制策略,进行企业环境成本的优化控制,以实现农业企业生产和环境效益最大化。For the interior of enterprises,environmental costs have become an important part of enterprise production costs.Among them,agricultural enterprises related to China's food security have higher requirements on the overall level of the environment,and the development of agricultural enterprises is closely related to the implementation of China's Rural Revitalization Strategy,agriculture,rural areas and farmers.The implementation of policies and the realization of the modernization of China's agricultural industry are closely related.In order to comply with the direction of national policies and abandon the economic growth model at the expense of the environment,this article uses literature analysis method and takes agricultural enterprises as the research object to analyze the development status of agricultural enterprises and the problems existing in the entire production process of enterprises,and puts forward relevant optimization suggestions,aiming to scientifically control the environmental costs of agricultural enterprises.This study found that the environmental cost control of agricultural enterprises should formulate corresponding control strategies based on the requirements of cost control goals at different stages,and optimize and control the environmental cost of enterprises to maximize the production and environmental benefits of agricultural enterprises.

关 键 词：农业企业 环境成本 农业生态安全 外部性 控制路径 

分 类 号：F323.22[经济管理—产业经济]