摘要
我国企业在实现做大做强的过程中,社会责任建设也被愈加予以重视,建设生态文明,实现经济社会与资源环境的可持续发展已经成为企业研究的重要课题。2018年1月1日,环境保护税开始施行,纺织印染业作为工业废水排放大户首当其冲,环保投入及环境成本将进一步提高。本研究浅析了当下我国纺织印染企业在环境成本控制方面面临的困境,基于可持续发展的理论基础,提出环境成本控制的相应对策。
In the process of business expansion in our country,the building of social responsibility has also been paid more attention.The construction of an ecological civilization and the realization of the sustainable development of economy,society and resources have become important topics for enterprise research.Since the implementation of the environmental protection tax on January 1,2018,the textile printing and dyeing industry bears the brunt because of large industrial wastewater dischargers,and its environmental protection investment and environmental costs will further increase.This paper analyzes the current difficulties faced by China’s textile printing and dyeing enterprises in environmental cost control,based on the theoretical basis of sustainable development,and attempts to propose corresponding countermeasures for environmental cost control.
作者
谢雨虹
赖崇瑜
Xie Yu-hong;Lai Chong-yu(Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处
《纺织报告》
2018年第5期43-44,53,共3页
关键词
可持续发展
成本控制
纺织印染
环境成本
sustainable development
cost control
textile printing
environmental costs