摘要
碳中和是应对未来全球气候变暖、实现绿色可持续发展的重要举措。本文以碳中和背景下我国全面开展绿色可持续发展为抓手,对皮革企业的环境成本管理的成本核算、成本控制等工作的现状进行总结,认为当前我国皮革企业环境成本核算中存在环境成本确认不全面、环境成本分配不合理等问题;环境成本控制中存在环境成本披露实用性差、控制流程不完整等问题,针对这些问题提出了相应的优化方法。
Carbon neutrality is an important measure to address future global climate change and achieve green and sustainable development.This article took the comprehensive implementation of green and sustainable development in China under the background of carbon neutrality as the starting point,summarized the current situation of cost ac⁃counting,cost control and other work in the environmental cost management of leather enterprises,and believed that there are problems in the environmental cost accounting of leather enterprises in China,such as incomplete recognition of environmental costs and unreasonable allocation of environmental costs.There are problems in environmental cost control such as poor practicality of environmental cost disclosure and incomplete control processes.Corresponding opti⁃mization methods were proposed to address these issues.
作者
李昕
LI Xin(Shaanxi Polytechnic Institute,Xianyang 712000,China)
出处
《中国皮革》
CAS
2024年第2期42-46,51,共6页
China Leather
关键词
碳中和
皮革企业
环境成本管理
作业成本法
carbon neutrality
leather enterprises
environmental cost management
activity-based costing
