我国企业环境成本管理研究摘要：企业环境成本管理是以企业的全局为研究对象，在企业的内部结构与外部环境相结合的基础上，对生产经营过程中各项成本进行核算、分析、决策、控制等一系列行为的总和。企业环境成本管理组织流程每一个环节，每一个工艺、每一个部门、甚至生产现场每一个工位操作工，都能参与到环境成本管理中；同时，强调环境成本管理的科学性与发挥全员参与改善的主动性相结合，通过环境成本管理的科学性与全员参与改善的主动性，来达到经营层的要求同基层部门的追求的一致性。推行全面环境成本管理体系（TCM）不但要体现“三全性”（全员、全面、全过程），而且要将“科学性、主动性、一致性”融入其中。本文基于此，以xx我国集团为例，探讨其环境成本管理过程中存在的问题，并从增强竞争力、继续拓宽环境成本管理范围、加大技术创新成本投入、构建作业环境成本管理模式、完成成本约束激励机制等方面提出了加强企业环境成本管理的对策。关键词：企业；成本管理；管理体系ResearchonenvironmentalcostmanagementofChineseEnterprisesAbstract:theenvironmentalcostmanagementofenterprisesisbasedontheoverallsituationofenterprises.Basedonthecombinationofinternalstructureandexternalenvironment,thetotalcostofaseriesofactions,suchasaccounting,analysis,decisionmakingandcontrol,iscalculatedbasedonthecombinationofinternalstructureandexternalenvironment.Theorganizationprocessofenterpriseenvironmentalcostmanagementineveryaspect,everyprocess,everydepartment,andeventheproductionsiteeachstationoperatorcanparticipateinenvironmentalcostmanagement;atthesametime,emphasizingtheimportanceofscientificmanagementofenvironmentalcostandimprovethefullparticipationintheinitiativebycombiningscientificenvironmentalcostmanagementandfullparticipationintheinitiativetoimprovetheconsistencytoachievethemanagementrequirementsandthegrass-rootsdepartmentspursue.Theimplementationofacomprehensiveenvironmentalcostmanagementsystem(TCM)shouldnotonlyreflectthe"three"(full,comprehensive,wholeprocess,butalsotobe)"thescientific,initiativeandconsistencyinto.Basedonthis,theXXChinagroupasanexample,hasdiscussedtheenvironmentalcostmanagementprocess,andenhancecompetitiveness,continuetoexpandfromtheenvironmentalcostmanagementscope,increasethecostofinvestmentintechnologicalinnovation,theconstructionworkofenvironmentalcostmanagementmode,costconstraintincentivemechanismandputforwardcountermeasurestostrengthentheenvironmentalcostmanagementinenterprisesKeywords:enterprise;costmanagement;managementsystem目录一、绪论..................................................................................................................................1（一）研究目的和意义...................................................................................................1（二）国内外文献...........................................................................................................11.国内研究...............................................................................................................12.国外研究...............................................................................................................2二、相关概念阐述..................................................................................................................3（一）环境成本管理的界定...........................................................................................3（二）我国企业环境成本管理的特点...........................................................................41.我国企业生产的主要工序及...
