绿色视角下轻化工产业绿色供应链环境成本管理研究  

Study on Environmental Cost Management of Green Supply Chain in Light Chemical Industry from Green Perspective

作　　者：刘杨 孟君[1] LIU Yang;MENG Jun(Xi’an Peihua University,Xi’an 710125,China)

机构地区：[1]西安培华学院,陕西西安710125

出　　处：《造纸科学与技术》2024年第6期128-131,共4页Paper Science And Technology

基　　金：2024年度陕西省哲学社会科学研究专项青年项目(2024QN299)。

摘　　要：在当代社会,随着经济的蓬勃发展与人们环保意识的不断增强,绿色环保已然成为众多行业共同追求的目标。特别是在轻化工产业这一与日常生活紧密相连的领域。如何有效地进行环境成本管理,成为行业内外普遍关注的问题。基于此,探讨轻化工产业在追求绿色发展的过程中,绿色供应链管理的实践及其显著特点,并进一步剖析当前环境成本管理的现状与面临的挑战。通过深入分析,强调了采取绿色供应链管理对优化环境成本控制的重要性,不仅能显著提升企业的环保形象,还能促进企业经济效益的提高和可持续发展。针对现存的环境成本管理中的种种不足,如管理主动性不足、成本核算机制的不完善以及控制体系的薄弱等问题,提出了一系列切实可行的优化策略和保障措施。这些措施旨在为轻化工产业的绿色转型提供理论指导和实践支持,助力企业实现环境与经济效益的双赢。In contemporary society,with the vigorous development of economy and the continuous enhancement of people's environmental awareness,green environmental protection has become a common goal pursued by many industries.Especially in the field of light chemical industry,which is closely connected with daily life,how to effectively manage environmental costs has become a common concern within and outside the industry.This paper aims to discuss the practice of green supply chain management and its significant characteristics in the process of pursuing green development in the light chemical industry,and further analyze the current status and challenges of environmental cost management.Through in-depth analysis,this paper emphasizes the importance of adopting green supply chain management to optimize environmental cost control,which can not only significantly improve the environmental image of enterprises,but also promote their economic efficiency and sustainable development.In view of the deficiencies in the existing environmental cost management,such as insufficient management initiative,imperfect cost accounting mechanism and weak control system,this paper puts forward a series of feasible optimization strategies and safeguard measures.These measures aim to provide theoretical guidance and practical support for the green transformation of the light chemical industry,and help enterprises achieve winwin environmental and economic benefits.

关 键 词：轻化工 绿色供应链 环境成本管理 环境成本核算 

分 类 号：TS71[轻工技术与工程—制浆造纸工程]