摘要
为了实现我国塑料生产企业低排放、低耗能、高利用、可再生的循环经济发展目标,切实保障塑料产业防范化解环境风险,稳中求进,向高质量发展转型升级,本文从宏观政策响应和微观发展需要两方面剖析塑料生产企业在环境成本控制上的必要性和迫切性,详细分析了我国塑料生产企业在环境成本控制方面的不足,具体体现在以成本核算、信息披露为主体内容的成本管理和以绿色制造为主体内容的技术壁垒上,并提出了基于循环经济背景的环境成本管理策略,即完善环境成本管理体系、加快技术革新应用、推动区域联动发展。
In order to achieve the development goals of low emission,less energy consumption,high utilization and renewable circular economy of plastic production enterprises in China,we should effectively ensure the plastic industry to prevent and defuse environmental risks,seek progress while maintaining stability,and transform and upgrade to high-quality development.In this regard,this paper analyzes the necessity and urgency of plastic production enterprises in controlling environmental costs from two aspects:macro policy response and micro development needs,and discussed the shortcomings of China’s plastic production enterprises in environmental cost control,which are reflected in cost management with cost accounting and information disclosure as the main content and technical barriers with green manufacturing as the main content.On this basis,an environmental cost management strategy is proposed based on the background of circular economy,that is,to improve the environmental cost management system,to accelerate the application of technological innovation,and to promote regional linkage development.
作者
刘蓉
Liu Rong(School of Accounting and Finance,Xi’an Peihua University,Xi’an,Shaanxi 710125,China)
出处
《塑料助剂》
CAS
2023年第6期88-90,100,共4页
Plastics Additives
基金
“一带一路”背景下西安构建以文化旅游产业为引领的国际化大都市研究项目(项目编号CDW86)
关键词
环境成本控制
塑料生产企业
绿色制造
循环经济
environmental cost control
plastic production enterprises
green manufacturing
circular economy
