基于mfca的企业环境成本核算研究——以jm稀土企业为例

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1、内蒙古科技大学硕士学位论文AbstractManufacturingenterprisesplayanimportantroleinthehigh-speedeconomicdevelopment,thedevelopmentofeconomystillreliesonhighinputofresourcestoachievetheeconomicgrowthinalargeextent,andtheresultisthattheresourceoutputrateisrelativelylowandenvironmentalp

2、ollutionproblemshavebecomeincreasinglyserious.So,inthebackgroundofsustainableeconomicdevelopment,theproblemisnoteasilyresolvedfortheresourceenterprisesthathowtoprotectenvironment,reducetheresourcelossesandchecktheenterpriseenvironmentcostcorrectly.Inthetraditionalcos

3、taccounting,onlythedepreciationofequipmentandthepollutiondischargefeeisinvolvedintheenvironmentcost,buttheenvironmentcostresultingfromresourcelossintheproductionprocessisneglected.ThepaperisbasedontheenterpriseenvironmentcostaccountingofMFCA.Byusingthismethod,theente

4、rprisecouldknowthattheenvironmentalcost,whichiscausedbynegativeproducts(loss)intheprocessofenterpriseproduction.Thatthemainpurposeoftheaccountingresultsistohelpenterprisemanagerstofindthelinkoftheimprovementintheenterpriseresourceloss,soastoimprovetheutilizationrateo

5、fresourcesandprotecttheenvironment.Researchmethodsusedinthispaperareliteratureresearch,fieldresearchmethodandcaseanalysismethod.Thispaperisdividedintothefollowingfourparts:Thefirstpartistheliteraturereview.Itisabouttheconceptandtheclassificationofenvironmentalcostsan

6、dtherelatedcurrentresearchsituationofMFCA(MaterialFlowCostAccounting).Throughtheliteratureresearch,themethodwassummarizedabouttheconceptandclassificationofenvironmentcostinpracticaloperationforthispaper.Thenthesecondpartistobuildamodelofenvironmentalcostaccountingwhi

7、chisbasedonthematerialflowingcostaccounting.TheMFCAmethodisbasedonthetheoryofmaterialbalanceforitsaccountingbasis.Infact,itisaccountedthelossofmaterialflowinginproductionprocess.Throughtheanalysisofthedataloss,theenterprisecouldIII内蒙古科技大学硕士学位论文knowthatthekeyofthereso

8、urceslosswhichistoupdateitsproductionprocessandenhancethebenefitoftheeconomicandenvironmentalprotectioninthefuture.Thethirdpartisth