大型工业企业污染物防治的会计成本控制策略研究

Study on Accounting Cost Control Strategy for Pollution Control of Large Industrial Enterprises

为了降低大型工业企业污染物防治的成本,提出会计成本控制策略研究。基于自然对数模型,对企业污染物防治的会计成本控制模型进行构建。采用最小二乘回归分析法,分析会计成本控制模型的约束变量,设计能源消费结构,将污染排放水平等参量作为结构的解释变量,对模型的回归系数进行计算,完成会计成本控制模型的构建。引入面板数据随机分析法,分析大型工业企业污染防治的弹性关系,通过会计成本控制模型,实现会计成本的最优控制。

In order to reduce the cost of pollution prevention and control in large industrial enterprises,the research of accounting cost control strategy is put forward.Based on the natural logarithm model,the accounting cost control model for the prevention and control of pollutants in enterprises is constructed.Using least squares regression analysis method,the study analyzes the constraint variables accounting cost control model,energy consumption structure,the emission level parameters such as the structure of explanatory variables,the regression coefficient model,construction cost control model of accounting.The panel data stochastic analysis method is introduced to analyze the elastic relationship between pollution prevention and control in large industrial enterprises,and the accounting cost control model is applied to achieve the optimal control of accounting cost.