会计学院知识库

摘要

鉴于自然资源日益消耗、环境污染问题日益突出、生态系统退化等严峻现实，党中央高度重视，已将生态文明建设纳入国家可持续发展的长期战略规划，成为构建中国特色社会主义事业不可或缺的关键组成部分。尤其是传统的农牧业生产面临生产方式的重大变革，绿色成本管理的实施已成为必然，旨在通过优化资源使用、减少污染排放、增加环保投入等手段降低生产和经营过程中的环境和社会成本,同时履行在环保和社会责任方面的责任，树立良好社会形象，助力企业可持续发展。

乳业生产是一个涉及农业、畜牧业、工业和服务业的长链条产业，伊利集团作为我国乳业生产的龙头企业，处于在整条产业链中处于核心地位，近年来在绿色环境成本管理方面取得了经济效益和社会效益的双赢。本文以伊利集团绿色环境成本管理为研究对象，在梳理环境成本和绿色产业链相关文献的基础上，以可持续发展理论、环境资源价值等相关理论等为依据，主要采用案例分析法，从绿色产业链的视角，对案例企业所处的上、中、下产业链的环境成本管理逐一进行了分析：源清则流洁，打造上游的绿色牧场；流水不腐，户枢不蠹，中游实现资源循环利用；源远流长，实现下游的绿色运输和绿色消费。文章最后从企业层面、社会层面、产业链上下游层面，分析了绿色环境成本管理取得的成果。同时，得出如下研究结论：第一，绿色环境成本管理一定帮助企业降低环境负荷、提高市场竞争力、助力企业可持续发展。第二、营造良好的生产经营环境，实现全产业链企业共同繁荣。第三，绿色环境成本管理需要产业链上、中、下企业密切配合，共同联动。

总的来说，企业要想经济效益与环保效益“双赢”，应重视环境成本管理，并且在绿色产业链视角下实施环境管理效果更快。

Abstract

Faced with the severe situation of accelerated consumption of natural resources, severe environmental pollution, and ecosystem degradation, the Central Committee of the Communist Party of China has included the construction of ecological civilization in the long-term strategy of national sustainable development, becoming an important part of the construction of socialism with Chinese characteristics. Especially in the face of significant changes in production methods in traditional agriculture and animal husbandry, the implementation of green cost management has become inevitable. The aim is to reduce environmental and social costs in the production and operation process by optimizing resource use, reducing pollution emissions, increasing environmental investment, and other means. At the same time, it fulfills its responsibilities in environmental protection and social responsibility, establishes a good social image, and helps enterprises achieve sustainable development.

Dairy production is a long chain industry involving agriculture, animal husbandry, industry, and service industries. As a leading enterprise in China's dairy production, Yili Group is in a core position in the entire industry chain. In recent years, it has achieved a win-win situation in terms of economic and social benefits in green environmental cost management. This article takes the green environmental cost management of Yili Group as the research object. Based on the review of relevant literature on environmental costs and green industry chain, sustainable development theory, environmental resource value and other related theories are used as the basis. The case analysis method is mainly adopted, and from the perspective of the green industry chain, the environmental cost management of the upper, middle, and lower industry chains in which the case enterprise operates is analyzed one by one: clean source leads to clean flow, creating upstream green pastures; Flowing water does not rot, household hinges do not rot, and the middle reaches achieve resource recycling and utilization; With a long history, we aim to achieve green transportation and consumption downstream. At the end of the article, the achievements of green environmental cost management were analyzed from the perspectives of enterprises, society, and upstream and downstream of the industrial chain. At the same time, the following research conclusions have been drawn: firstly, green environmental cost management must help enterprises reduce environmental loads, improve market competitiveness, and promote sustainable development. Secondly, create a favorable production and operation environment to achieve common prosperity for enterprises throughout the entire industry chain. Thirdly, cost management of green environment requires close cooperation and joint linkage among enterprises in the industry chain, middle and lower levels.

In general, enterprises should pay attention to environmental cost management, and implement environmental management from the perspective of green industry chain to achieve faster results.