饲料企业绿色发展的环境成本核算与控制研究OA

As a critical intermediate link connecting crop farming and livestock breeding,feed enterprises consume resources and generate pollutants directly during production.Furthermore,the content and specia-tion of nutrients such as nitrogen and phosphorus in feed formulas exert profound impacts on the output and composition of manure from downstream breeding sectors,triggering an"amplification effect"of environmen-tal loads across the whole industrial chain.Nutrients unutilized effectively by animals from feeds eventually discharge into the environment in the form of nitrogen,phosphorus and other substances,resulting in water eutrophication,greenhouse gas emissions and other environmental hazards.On this basis,this paper system-atically discusses the internal logic and realization mechanism of environmental cost accounting and control under the green development of feed enterprises,sorts out the theoretical evolution of environmental cost accounting,and establishes an environmental cost accounting framework centered on the"material flow-value flow"theory.It further elaborates the functional mechanism whereby environmental cost accounting facilitates the coordinated improvement of economic and environmental performance for feed enterprises:by quantifying hidden resource misallocation,restricting corporate operational decisions and optimizing the allocation of green investment.