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在环境问题频发的现在,大量的自然资源由企业占有并使用加大了环境的破坏程度,环境问题已经不再是每个国家或者地域的问题,而已经上升为全球化问题采取何种环境成本管理模式及体系成为了亟待解决的问题,加强环境成本管理已成为国际间的共识,环境成本究竟对企业有什么样的影响也越来越受到大家的关注,。对外部环境成本控制进行研究迫切而意义重大,其目的是为了更准确地反映企业环境成本的构成,追求环境成本全过程控制的可行性及合理性,为企业的可持续发展和社会资源的有偿使用提供技术手段面对如此窘境,本文主要针对电力行业进行研究分析,具体研究环境成本对于企业绩效的影响。
Nowadays, with the frequent environmental problems, a large amount of natural resources are occupied and used by enterprises, which increases the degree of environmental damage. The environmental problems are no longer the issue of every country or region, but have risen to the environment of globalization The cost management model and system have become urgent problems to be solved. Strengthening environmental cost management has become an international consensus. What impact environmental costs have on the enterprises is also receiving more and more attention. It is urgent and significant to conduct research on the control of external environmental costs in order to more accurately reflect the composition of environmental costs of enterprises and to pursue the feasibility and rationality of the entire process of environmental costs control so as to provide enterprises with sustainable development and paid social resources The use of technical means to face such a dilemma, this paper focuses on the power industry research and analysis, specifically the impact of environmental costs on business performance.