作者汤玲婕
姓名汉语拼音Tang Lingjie
学号2020000008088
培养单位兰州财经大学
电话13619321823
电子邮件494901326@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
第一导师姓名刘薇
第一导师姓名汉语拼音Liu Wei
第一导师单位兰州财经大学
第一导师职称副教授
第二导师姓名张雪琴
第二导师姓名汉语拼音Zhang Xieqin
第二导师单位国网甘肃省电力公司
第二导师职称正高级会计师
题名基于绿色供应链的环境成本管理研究——以通威股份为例
英文题名Research on environmental cost management based on green supply chain——Taking Tongwei Stock as an example
关键词绿色供应链 环境成本管理 通威股份
外文关键词Green supply chain ; Environmental cost management ; Tongwei Shares
摘要

  随着市场经济的快速发展,国内企业在发展中面临着资源限制、环境污染等诸多现实问题。国内相关环保法律的逐步完善,传统的环境成本管理方法已经不能满足当今企业对环境保护的日益增长的需求。值得注意的是,如果企业一直采用忽视环境成本的传统管理方法,就会导致企业环境成本失控,不利于企业的绿色可持续发展。近年来,绿色供应链以一种全新的环境成本管理模式,为企业的可持续发展提供了一种新的思路。传统供应链与绿色供应链最大的区别在于,绿色供应链不仅能够看到供应链中的每一环节,还将经济活动对环境的负面影响作为一个重要问题来考察。本文旨在从绿色供应链的角度出发,探索有效的企业环境成本管理方法,以期为环境成本管理理论和实践提供有益的参考。此外,本文还将深入探讨绿色供应链与企业供应链的各个环节如供应、生产物流、营销等,以构建一个完整的环境成本管理体系。

  本文采用案例研究法和文献研究法,首先对国内外关于绿色供应链和环境成本管理的相关文献进行梳理,建立相关理论基础。其次,本文从绿色供应链的角度出发,对通威公司的设计、采购、制造、物流、回收等环节进行分析,发现通威股份在各个环节都实施了设计环节、采购环节、生产环节、营销环节、回收再利用环节等方法,有效降低了企业的环境成本,主要表现在减少污染物排放、技术创新等方面。最后,对通威股份基于绿色供应链的环境成本管理实践经验进行分析。因此,本研究对于同行业的绿色、可持续发展具有重要现实指导意义。

英文摘要

    With the rapid development of market economy, domestic enterprises are facing many practical problems in their development, such as resource limitation and environmental pollution. With the gradual improvement of relevant environmental protection laws in China, the traditional environmental cost management method has been unable to meet the growing demand of today's enterprises for environmental protection. It is worth noting that if enterprises always adopt traditional management methods that ignore environmental costs, it will lead to runaway environmental costs of enterprises, which is not conducive to the green and sustainable development of enterprises. In recent years, green supply chain provides a new way of thinking for the sustainable development of enterprises with a brand new environmental cost management mode. The biggest difference between the traditional supply chain and the green supply chain is that the green supply chain can not only see every link in the supply chain, but also examine the negative impact of economic activities on the environment as an important issue. The purpose of this paper is to explore effective corporate environmental cost management methods from the perspective of green supply chain, in order to provide a beneficial reference for the theory and practice of environmental cost management. In addition, this paper will also deeply discuss the green supply chain and the various links of the enterprise supply chain such as supply, production logistics, marketing, etc., in order to build a complete environmental cost management system.

    In this paper, the case study method and literature research method are adopted to first sort out the relevant literature on green supply chain and environmental cost management at home and abroad, and establish the relevant theoretical foundation. Secondly, from the perspective of green supply chain, this paper analyzes the design, procurement, manufacturing, logistics, recycling and other links of Tongwei Company, and finds that Tongwei company has implemented design, procurement, production, marketing, recycling and other methods in each link, which effectively reduces the environmental cost of the enterprise. It is mainly reflected in the reduction of pollutant emissions and technological innovation. Finally, the practical experience of environmental cost management based on green supply chain of Tongwei Stock is analyzed. Therefore, this study has important practical guiding significance for the green and sustainable development of the industry.

学位类型硕士
答辩日期2023-05-21
学位授予地点甘肃省兰州市
语种中文
论文总页数40
参考文献总数42
馆藏号0005217
保密级别公开
中图分类号F23/946
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34164
专题会计学院
推荐引用方式
GB/T 7714
汤玲婕. 基于绿色供应链的环境成本管理研究——以通威股份为例[D]. 甘肃省兰州市. 兰州财经大学,2023.
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