上市公司环境成本管理及其绩效评价研究——基于节能减排视角

Management of Environmental Cost in Listed Companies and Their Performance Evaluation from the Perspective of Energy Conservation and Emission Reduction

我国上市公司环境成本管理中主要存在着环境成本分类标准不明确、环境成本信息披露方法不恰当、环境成本核算方法不统一几个问题。针对上述问题,首先要培育有利于节能减排的低碳环保企业文化;其次应该做好环境成本计量和环境成本信息披露两项工作;再次,优化基于生命周期及作业成本法的环境成本控制方法;最后针对上市公司环境成本管理工作进行绩效评价,具体由绩效评价模式,绩效评价指标体系及绩效评价方法运用三个环节组成。

There exist such problems in the environmental cost management of listed companies in our country as unclear standard of environmental cost classification, inappropriate disclosure of related information and incoherent accounting method, etc.. To address these problems, the low carbon environmentally friendly corporate culture that benefits energy conservation and emission reduction shall be cultivated, the environmental cost accounting improved and the necessary information disclosed and the cost control method based on life cycle and operating cost method optimized. Finally, the performance evaluation of environmental cost management in the listed companies shall be carried out that shall include performance evaluation model, performance evaluation index system and application of performance evaluation method.