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目前,在稳增长与降污之间艰难寻找平衡成为政府工作乃至整个社会的当务之急。宏观经济下行压力以及恶劣的环境状况都为企业带来了巨大的挑战。在此背景下,企业如何做好环境成本控制,实现经济效益与环境效益共赢显得意义重大。然而我国企业在环境成本控制实践方面仍存在诸多问题,包括环境成本信息披露不充分、环境成本控制观念落后、环境成本控制体系不健全及环境成本控制方法单一等。要改善当前的现状,必须要有针对性的解决这些问题,要完善环境成本信息披露制度、发展事前控制观念、建立科学的控制方法。
At present, it is imperative to strike a balance between steady growth and pollution reduction, both in government work and in society as a whole. The downward pressure on the macroeconomic environment and the harsh environmental conditions have brought enormous challenges to the enterprise. Under this background, it is of great significance for enterprises to do a good job of environmental cost control and achieve win-win between economic benefits and environmental benefits. However, there are still many problems in the practice of environmental cost control in our country, including the inadequate disclosure of environmental cost information, the backward concept of environmental cost control, the imperfect environment cost control system and the single method of environmental cost control. In order to improve the current status quo, we must solve these problems in a targeted manner. We must improve the environmental cost disclosure system, develop the concept of ex ante control and establish a scientific control method.