摘 要

在现如今经济高速发展的时代下，越来越多的企业为了追求经济发展，无节制地利用生态资源，污染环境，但企业的经济效益不再是企业发展的唯一目标，企业的资源利用、环境污染问题也越来越收到关注。一个想要长久发展下去的企业除了要有正确的生产经营方式，还要担当起保护环境，治理生态污染的责任。

在林产业中，环境污染最严重的就属造纸企业，造纸业的废水排放、碳排放等都在整个产业中占比很大，但不可否认的是造纸企业的GDP是林产业中最高的。

造纸业想要控制生产造成的环境污染，就必须遵从“低排放、高回收”的可持续发展模式。而循环经济就是需要企业发展相应的技术，减少自然资源的利用，对于排放废弃物做回收加工以达到循环利用的同时减少污染废弃物的排放，而这一系列的技术设备、人力资源管理等就是环境成本的一部分。造纸企业需要制定相关的管理制度模式去控制环境成本，已达到企业的经济效益，保持经济发展的同时，又保护了社会生态环境。

关键词：循环经济；造纸企业；环境成本控制

Research on environmental cost control of Paper-making enterprises from the perspective of circular economy

ABSTRACT

In today’s era of rapid economic development, more and more enterprises in order to pursue economic development, uncontrolled use of ecological resources, pollution of the environment, but the economic efficiency of enterprises is no longer the sole goal of enterprise development, enterprise resource utilization, environment pollution issues are also getting more and more attention. An enterprise that wants to develop for a long time should not only have correct production and operation mode, but also take on the responsibility of protecting the environment and controlling ecological pollution.

In the forestry industry, the most serious environmental pollution belongs to paper-making enterprises. The waste water discharge and carbon emission of paper-making industry account for a large proportion of the whole industry, but it is undeniable that the GDP of paper-making enterprises is the highest in the forestry industry.

If the paper industry wants to control the environmental pollution caused by production, it must follow the sustainable development mode of “low emission, high recovery”. Recycling economy needs to enterprises to develop appropriate technology, reduce the use of natural resources, recycle and process the discharged wastes to achieve recycling while reducing the discharge of polluted wastes, and this series of technical equipment, human resources management and so on are part of the environmental cost. Paper enterprises need to formulate relevant management system models to control environmental costs, to achieve the economic benefits of enterprises, to maintain economic development, but also to protect the social and ecological environment.

Key words: circular economy; paper-making; environmental cost control

目 录

1引言........................................................................1

1.1研究背景................................................................1

1.2研究意义及目的..........................................................1

1.2.1研究意义...........................................................1

1.2.2研究目的...........................................................1

1.3国内外研究综述..........................................................1

1.3.1国内研究综述......................................................1

1.3.2国外研究综述......................................................2

1.4论文的创新点............................................................2

2循环经济与环境成本概念及作用................................................3

2.1循环经济概念及发展历程..................................................3

2.1.1循环经济概念.......................................................3

2.1.2循环经济发展历程...................................................3

2.2环境成本概念及发展历程..................................................3

2.2.1环境成本概念.......................................................3

2.2.2环境成本发展历程...................................................4

3目前造纸企业的环境现状及问题................................................4

3.1造纸企业的经济发展状况..................................................4

3.2造纸企业生产模式........................................................5

3.3造纸企业生产过程中产生的污染............................................6

4造纸企业如何控制环境成本达到循环经济........................................8

4.1环境成本现状与存在问题..................................................8

4.2改善当下生产产生的污染..................................................8

4.3循环经济下取得的效益...................................................10

4.3.1资源效益.........................................................10

4.3.2环境效益.........................................................10

4.3.3经济效益.........................................................11

4.3.4社会效益.........................................................12

总结.........................................................................13

致谢.........................................................................13

参考文献.....................................................................14