“碳中和”视角下制造企业环境成本管理研究

On the Environmental Cost Management of Manufacturing Business under the Framework of Carbon Neutrality

“碳中和”是应对气候变暖,建设宜居家园的重要举措,是我国对世界的庄严承诺。在“碳中和”愿景要求下,我国制造企业要加快转型,加大节能减排力度,早日实现“零排放”。构建环境成本管理制度是制造企业降低碳排放和提升企业经济效益的现实需要,制造企业要主动谋变,从建立科学的环境成本会计核算体系、建立大数据云全流程环境成本管理制度、提高财会人员环境成本管理专业能力、加大研发投入和促进绿色技术创新、以环境成本控制重塑绩效管理等方面落实环境成本管理。

“Carbon neutrality”is believed to be the major measure against climate change and for the building the green homes.It is also a solemn commitment that China has made to the world.In the hope of“carbon neutrality”,to achieve the goal of Zero Emission,manufacturing businesses in China are supposed to speed up their industrial transformation and try harder on energy conservation and emission reduction.Rule building on ECM seems urgent for manufacturing businesses to reduce their carbon emission and to promote their economic efficiency.Manufacturing companies must take the initiative to seek change,from establishing a scientific environmental cost accounting system,establishing a big data cloud full-process environmental cost management system,improving the professional ability of accountants in environmental cost management,increasing R&D investment and promoting green technology innovation,and costing the environment implement environmental cost management in many aspects such as controlling and reshaping performance management.