基于绿色会计下兆丰天成公司成本核算研究摘要在这个经济快速发展的时代下，环境问题愈加严重，面对如此严峻的情况，人们意识到要转变传统的经济发展模式，为此提出了可持续发展。在可持续发展原则下就要求企业在生产经营过程中考虑到环境因素，并且改变现有的制度，将绿色会计运用到企业的成本核算中。本论文就以山西省兆丰天成铝材有限公司为研究对象，通过调查兆丰天成在低碳经济发展模式下企业绿色会计成本核算现状，发现兆丰天成是一家高污染，高耗能型铝产品生产加工企业。通过分析企业的现状发现该企业存在一些问题阻碍着企业的发展，例如企业的生产技术不够先进；企业内部没有建立科学的成本核算体系；企业专业性人才队伍不足等问题。随后利用文献查阅，比较分析等方法并结合兆丰天成公司的实际情况对该企业存在的问题提出了相应的解决对策和建议，通过提高企业环保意识，优化生产过程，提高生产效率，加大环保宣传力度，提高企业环保意识，并且加强企业人才培养体系等策略建立完善的企业绿色会计成本核算制度，使企业能够积极应对经济环境的变化。通过对兆丰天成绿色会计成本核算现状的深入研究，进一步分析我国企业环境成本核算中存在的系列问题，并对存在的问题给出解决对策，以期为我国企业环境成本核算提供一定的帮助。关键字：可持续发展，绿色会计，绿色成本，成本核算ResearchoncostAccountingofZhaofengTianchengCompanybasedonGreenAccountingsummaryInthiseraofrapideconomicdevelopment,environmentalproblemsarebecomingmoreandmoreserious.Inthefaceofsuchaserioussituation,peoplerealizethattheywanttochangethetraditionaleconomicdevelopmentmodel,andputforwardsustainabledevelopment.Undertheprincipleofsustainabledevelopment,enterprisesarerequiredtotakeenvironmentalfactorsintoaccountintheprocessofproductionandmanagement,andtochangetheexistingsystemandapplygreenaccountingtothecostaccountingofenterprises.ThispapertakesShanxiZhaofengTianchengAluminumCo.,Ltdastheresearchobject,throughinvestigatingthepresentsituationofgreenaccountingcostaccountingofZhaofengtianchengenterpriseunderthedevelopmentmodeoflowcarboneconomy,itisfoundthatZhaofengtianchengisahighpollution.Highenergyconsumptionaluminumproductsproductionandprocessingenterprises.Throughtheanalysisofthepresentsituationoftheenterprise,itisfoundthattherearesomeproblemshinderingthedevelopmentoftheenterprise,suchastheproductiontechnologyoftheenterpriseisnotadvancedenough,thereisnoscientificcostaccountingsystemwithintheenterprise,andtheprofessionaltalentteamoftheenterpriseisinsufficient.Then,byusingthemethodsofliteraturereview,comparativeanalysisandsoon,combinedwiththeactualsituationofZhaofengTianchengCompany,thispaperputsforwardtheexistingproblemsoftheenterprise.Thecorrespondingcountermeasuresandsuggestionsareputforward,throughimprovingtheawarenessofenvironmentalprotectionofenterprises,optimizingtheproductionprocess,improvingproductionefficiency,increasingthepublicityofenvironmentalprotection,andimprovingtheawarenessofenvironmentalprotectionofenterprises.Andstrengthentheenterprisetalenttrainingsystemandotherstrategiestoestablishaperfectenterprisegreenaccountingcostaccountingsystem,sothatenterprisescanactivelycopewiththechangesintheeconomicenvironment.Throughthein-depthstudyofthepresentsituationofgreenaccountingcostaccountinginZhaofengtiancheng,thispaperfurtheranalyzestheseriesofproblemsexistingintheenvironmentalcostaccountingofenterprisesinourcountry,andputsforwardsomecountermeasuresforsolvingtheexistingproblems.Inordertoprovidesomehelpfortheenvironmentalcostaccountingofenterprisesinourcountry.Keywords:sustainabledevelopment,...
