基于边际效益的造纸企业最优环境成本结构研究

A study on the structure of optimum environmental cost of paper enterprises based on marginal benefit

造纸企业环境成本与可持续发展息息相关,环境污染已成为制约其发展的最大瓶颈。文章基于造纸企业环境成本管理现状分析,提出并运用环境成本过程化控制的概念,将造纸企业环境成本控制分为三个紧密联系的阶段,并依托边际效益分析理论,探索出造纸企业最优环境成本结构的模式。

The environmental costs and the sustainable development in paper enterprises are closely related,and environmental pollution has become the biggest bottleneck that limits the development of the enterprises.Based on the analysis of present situation of paper enterprise environment cost management,the concept of environmental cost process control was proposed and applied,the paper enterprise environment cost control was divided into three closely related stages,and the model of optimal structure of environmental costs was tracked out by relying on the theory of marginal benefit analysis.