会计学院知识库

党的十八大以来，在“五位一体”总体布局全面推进的背景下，我国的生态文明建设方针发生根本性改变。而在党的二十大报告中，生态、环境等词汇依旧高频出现，环境问题的系统解决正在国家层面稳步推进。作为现代社会中必不可少的基础原料之一，纸制品在生产加工过程中会不断地消耗水、木材等自然资源，同时排放出大量废水废气和其他固体废弃物等污染物，由此造成对空气、水、土壤等外部环境的持续污染。与此同时，出于成本考量或存在认识不足等问题，导致部分纸制品生产企业的环境成本管理方面存在效率不高、难度较大等问题，这使得社会整体所承担的环境污染问题进一步加剧，同时也使企业环境风险加大。基于这些问题，如能建立一组可行性高、成本更低的环境成本管理体系，提高我国纸制品生产企业的环境成本管理能力、实现内外部环境效益的双重收益则是有效的解决途径之一。

本文基于国内外相关环境成本管理研究结论，全面分析了我国纸制品生产企业在一般情况下从原材料输入、生产加工到最后的销售流程中的环境成本变动情况，梳理了传统成本管理体系下我国普通纸制品生产企业的环境成本管理问题并简要分析了成因，从纸制品生产流程出发，以PDCA循环管理思想结合“物质流——价值流”分析，从计划、实施、诊断和改进这四个大的阶段开始，进行全面的分析改良，为纸制品生产企业的环境成本管理模式提供了一些新的思路。在此基础之上结合实际案例进行具体应用，并对结果进行分析评价。

研究发现，PDCA循环管理方法与“物质流——价值流”二维分析相结合的环境成本管理模式，对于及时发现纸制品生产过程中的价值流动、进行进一步的成本分配措施能起到较好的作用，可以作为环境管理会计的工具来使用。使用该方法可以在一定程度上弱化企业在传统“先污染，后治理”成本管理思想的不足之处，加强其对环境成本管理事前预防措施的重视程度。另一方面，PDCA循环“改进－再改进”的机制也能够发现企业在环境成本管理中存在的一部分问题，有利于企业据此提出相应的持续优化改进方案，达到进一步提高企业管理水平的目的。

Since the 18th National Congress of the Communist Party of China, with the comprehensive advancement of the overall layout of the "five-in-one", in this context, China's ecological civilization construction policy has undergone fundamental changes. In the report of the 20th National Congress of the Communist Party of China, ecological and environmental issues are still high-frequency words, and the systematic solution of environmental problems is steadily advancing at the national level. As one of the indispensable basic resources in modern society, paper products will continue to consume natural resources such as water and wood during production and processing, and discharge a large number of pollutants such as waste water and other solid waste, resulting in continuous pollution of the external environment such as air, water and soil. At the same time, due to cost considerations or insufficient understanding, some paper product manufacturers have problems such as inefficient and difficult environmental cost management, which further aggravates the environmental pollution problems borne by the society as a whole, and increases the environmental risks of enterprises. Based on these problems, if a set of feasible and lower cost environmental cost management systems can be established, improving the environmental cost management capabilities of China's paper product production enterprises and realizing the dual benefits of internal and external environmental benefits is one of the effective solutions.

Based on the research conclusions of relevant environmental cost management at home and abroad, this paper comprehensively analyzes the changes in environmental costs of paper product manufacturers in China from raw material input, production and processing to the final sales process under normal circumstances, sorts out the environmental cost management problems of ordinary paper product production enterprises in China under the traditional cost management system, and briefly analyzes the causes. The four major stages of diagnosis and improvement begin, and comprehensive analysis and improvement are carried out, which provides some new ideas for the environmental cost management model of paper product manufacturers. On this basis, it is applied in combination with actual cases, and the results are analyzed and evaluated.

It is found that the environmental cost management model combining PDCA cycle management method and two-dimensional analysis of "material flow-value stream" can play a good role in timely discovering the value flow in the production process of paper products and carrying out further cost allocation measures, and can be used as a tool for environmental management accounting. The use of this method can weaken the shortcomings of the traditional "pollution first, then treatment" cost management thinking of enterprises to a certain extent, and strengthen their attention to environmental cost management precautions. On the other hand, the PDCA cycle "improvement-re-impr-ovement" mechanism can also find the problems existing in the environmental cost management of some enterprises and propose corresponding continuous optimization and improvement plans accordingly to further improve the management level of enterprises.