基于清洁生产管理的陕西造纸企业环境成本构成研究

Research on the Environmental Cost Structure for Shaanxi Papermaking Enterprises Based on Clean Production Management

本文依托清洁生产理论,透过清洁生产管理对陕西造纸企业环境成本构成要素进行分析,并在此基础上进一步提出环境成本核算的对象,希望以陕西造纸企业环境成本构成研究为例,为我国造纸企业的环境成本构成及核算对象的确认提供研究基础及理论依据。

This article is based on the theory of clean production.Through clean production management,the elements of environmental cost for papermaking enterprises in shaanxi was analysed,then based on this,the environmental cost accounting objects was proposed.It is hoped to take the research on the elements of environmental cost for Shaanxi papermaking enterprises as an example,to provide the papermaking enterprises in China with the research base and theoretical basis for recognition of accounting objects and elements of the environmental cost.