会计学院知识库

  高质量发展作为当前我国经济社会发展的新赛道，对于石油化工行业来说，更是一个亟待转型和升级的重要契机。作为国民经济的擎天柱，石油化工行业也是当下高能耗、高污染的行业代表，在当前追求高质量发展的新目标下，其绿色升级转型是我国实现高质量发展的重要一环。石油化工行业的绿色发展不仅关乎企业自身的发展，更承载着保护环境、节能减排的社会责任。通过加强环境成本管理，企业能够更有效地控制自身环境成本支出，提升经济效益改善环境效益。同时还有助于企业树立正向的社会形象，带动整个石油化工企业升级转型，当前我国企业在环境成本管理方面尚处于探索阶段，各企业需要依据现有的理论基础，结合自身的发展需求，努力探索出符合自身特点的环境成本管理方案。同时，那些已经先行开展环境成本管理工作的企业，其积累的经验与做法无疑为其他企业提供了宝贵的参考和借鉴，有助于推动整个行业在环境成本管理上的进步。

  基于此，本文选取上海石化作为案例对象，综合评价上海石化环境成本管理实施的现状与效果。首先，本文对上海石化环境成本管理的现状进行阐述。其次，结合石油化工企业生产的过程，从环境成本管理的预防成本管理，维持成本管理，损失成本管理三方面进行介绍。在环境预防成本管理方面，上海石化完善自主研发创新体系，健全环境风险管理机制；环境维持成本方面，实施节能降碳“百一”行动，建设实验室智慧管理系统。环境损失成本管理方面，致力于发展循环经济，积极参与碳排放权交易。最后，对上海石化环境成本管理的效果进行评价，从上海石化实施环境成本的过程设计评价体系，并对计算结果进行分析，针对上海石化环境成本管理过程中存在的问题提出改进意见。在高质量发展背景下，上海石化的环境成本管理确实取得显著效果，但在未来发展过程中，一要坚持自主的创新研发体系，完善创新应用；二要坚持绿色循环经济的发展，坚持低碳可持续；三要将社会责任的履行伴随企业环境成本管理的全过程以提升企业竞争力。

    High-quality development as the current economic and social development of China's new track, for the petrochemical industry, is an important opportunity for urgent transformation and upgrading. As the national economy, the petrochemical industry is also a high energy consumption, high pollution industry representatives, in the current pursuit of high-quality development of the new goal, its green upgrading and transformation of China to achieve high-quality development of an important part. The green development of the petrochemical industry is not only related to the development of the enterprise itself, but also carries the social responsibility of protecting the environment, energy saving and emission reduction. By strengthening environmental cost management, enterprises can more effectively control their own environmental cost expenditure, improve economic efficiency to improve environmental benefits. At the same time also help enterprises to establish a positive social image, drive the whole petrochemical enterprise upgrading and transformation, China's enterprises in the environmental cost management is still in the exploration stage, the enterprises need to be based on the existing theoretical foundations, combined with their own development needs, and strive to explore their own characteristics in line with the environmental cost management program. At the same time, those enterprises that have already carried out environmental cost management work first, their accumulated experience and practices undoubtedly provide valuable reference for other enterprises, and help to promote the progress of the whole industry in environmental cost management.

    Based on this, this paper selects Shanghai Petrochemical (SSP) as a case object, and comprehensively evaluates the status and effect of SSP's environmental cost management implementation. Firstly, this paper elaborates on the current situation of environmental cost management of Shanghai Petrochemical. Secondly, combined with the production process of petrochemical enterprises, it introduces three aspects of environmental cost management: preventive cost management, maintenance cost management and loss cost management. In terms of environmental prevention cost management, SSPC improves the independent R&D and innovation system, and improves the environmental risk management mechanism; in terms of environmental maintenance cost, SSPC implements the energy saving and carbon reduction "Hundred and One" action, and builds the laboratory intelligent management system. In terms of environmental loss cost management, SSPC is committed to the development of circular economy and actively participates in carbon emissions trading. Finally, the effect of environmental cost management of SSP is evaluated, and the evaluation system is designed from the process of environmental cost implementation of SSP, and the calculation results are analyzed, and the improvement opinions are put forward for the problems existing in the process of environmental cost management of SSP. Under the background of high-quality development, the environmental cost management of Shanghai Petrochemical has indeed achieved remarkable results, but in the future development process, firstly, we should adhere to the independent innovation and research and development system, and improve the application of innovation; secondly, we should adhere to the development of green recycling economy, and adhere to the low-carbon sustainability; thirdly, we should accompany the fulfillment of social responsibility with the whole process of corporate environmental cost management in order to enhance the competitiveness of the enterprise.