会计学院知识库

  绿色发展，是一种对环境的尊重，对未来的责任，也是对人类自身的关爱。它强调要在经济发展的同时，兼顾环境保护，实现经济、社会和环境的和谐发展。随着“双碳”目标的不断推进，以及气候与环境的不断变化，企业面临着前所未有的生存和发展挑战，这使得它们对环境成本管理的需求也日益增强。习近平总书记强调坚持人与自然和谐共处，推动企业形成“绿水青山就是金山银山”的思想理念，企业积极响应国家号召，在追求利润的同时加强环保意识，坚持可持续发展，走绿色发展道路。绿色价值链是基于绿色发展理念，在企业生产全过程融入绿色环保理念，改变企业传统的先污染后治理的做法，积极向预防为主，治理为辅靠拢，争取掌握管理环境成本的主动权。

  有色金属行业属于高污染、高耗能行业，是践行低碳发展的主力军，本文在绿色价值链、产品生命周期和可持续发展三大理论基石的支撑下，将环境成本管理划分为两大核心板块，采用案例研究法，以中国铝业为具体研究对象，在绿色价值链视角下，从绿色设计、绿色采购、绿色生产、绿色营销以及绿色处理五个环节分析了内部价值链的环境成本管理策略，从上游供应商以及下游客户分析了外部价值链的管理策略，上游供应商与绿色采购、下游客户与绿色营销相互关联，内外部相互连接，共同促进企业实现绿色发展。

  分析发现，中国铝业在产品的整个生命周期中都融入了环境成本管理思想，这意味着企业在价值链的每一个环节都需要付出人力、物力、财力来实施这一管理策略。短期投入的增加虽然可能会带来一定的财务压力，但从长远的角度考虑，强化全过程的环境成本管理，将为企业带来市场竞争力的提升，最终实现正向的经济效益。对于高污染企业来说，通过在绿色价值链各环节实施环境成本管理，能够有效实现可持续发展目标。因此企业应树立绿色发展理念，积极采纳绿色价值链思想，实现经济效益与环境效益的和谐共进。

     Green development is a kind of respect for the environment, a responsibility for the future, and a care for human beings. It emphasizes the need to take into account environmental protection while developing the economy, so as to achieve harmonious economic, social and environmental development. With the continuous advancement of the "dual carbon" goal and the continuous changes in climate and environment, enterprises are facing unprecedented challenges for survival and development, which makes their demand for environmental cost management also increasing. General Secretary Xi Jinping emphasized that we should adhere to the harmonious coexistence of man and nature, and promote enterprises to form the ideological concept of "lucid waters and lush mountains are invaluable assets". Enterprises actively respond to the call of the state, pursue profits while strengthening environmental awareness, adhere to sustainable development, and take the path of green development. The green value chain is based on the concept of green development, integrating the concept of green environmental protection into the whole process of enterprise production, changing the traditional practice of pollution first and then treatment, actively moving closer to prevention and treatment, and striving to grasp the initiative in managing environmental costs.

     With the support of the three theoretical cornerstones of green value chain, product life cycle and sustainable development, this paper divides environmental cost management into two core sections, adopts the case study method, takes Chinalco as the specific research object, and analyzes the environmental cost management strategy of the internal value chain from the perspective of green design, green procurement, green production, green marketing and green treatment. The management strategies of the external value chain were analyzed from upstream suppliers and downstream customers, and the upstream suppliers and green procurement, downstream customers and green marketing were interrelated, and the internal and external were interconnected to jointly promote the green development of enterprises.

     The analysis found that Chinalco has integrated the idea of environmental cost management into the entire life cycle of its products, which means that enterprises need to pay manpower, material and financial resources to implement this management strategy in every link of the value chain. Although the increase in short-term investment may bring certain financial pressure, from a long-term perspective, strengthening the environmental cost management of the whole process will bring about the improvement of market competitiveness for enterprises and ultimately achieve positive economic benefits. For high-polluting enterprises, sustainable development goals can be effectively achieved through environmental cost management at all stages of the green value chain. Therefore, it is necessary to establish the concept of green development, actively adopt the idea of green value chain, and promote enterprises to achieve harmonious economic and environmental benefits.