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基于环境经营研究排污成本管理,既丰富了排污成本管理在会计学领域的内涵,同时也使环境经营有了一个具体的运作载体和体现方式。这有助于促进国内企业在排污成本管理以及区域经济发展中实现经营模式的转型,以及依据排污成本管理工具的创新驱动来优化企业的环境行为;同时,通过强调不同区域、地区排污成本管理的差异性和重要性,能够有效克服以往产业模式发展带来的生态环境的负面效应,进一步推进企业绿色发展、可持续经营,促进产业或经济结构的不断优化升级。借助于排污成本管理这一主线,在环境经营价值观的引领下,探寻环境经营与排污成本管理相融合的具体实践和创新路径具有重要的理论价值与积极的现实意义。
Based on environmental management research on sewerage cost management, it not only enriches the connotation of sewerage cost management in the field of accounting, but also provides a specific operational carrier and embodiment of environmental management. This helps to promote the transformation of the business model of domestic enterprises in emission cost management and regional economic development as well as to optimize the environmental behavior of enterprises based on the innovation driven by the cost management tools. At the same time, by emphasizing the management of emission costs in different regions and regions Differences and importance can effectively overcome the negative effects of the ecological environment brought about by the development of the industrial model in the past and further promote the green development and sustainable management of enterprises and promote the continuous optimization and upgrading of the industrial or economic structure. With the main line of sewage cost management, it is of great theoretical value and positive practical significance to explore the concrete practice and innovation path of environmental management and sewage cost management under the guidance of environmental management values.