摘 要
随着大数据技术的快速发展，其在企业管理领域的应用日益广泛，尤其在会计环境成本管理中的潜力逐渐显现。本文旨在探讨大数据技术如何优化传统环境成本管理模式，提升企业环境成本核算与管理的精准性与效率。通过梳理大数据技术的基本特征及其在会计领域的应用现状，结合环境成本管理的理论框架与实践需求，提出基于大数据技术的环境成本管理模型，并运用案例分析法对典型企业的应用情况进行实证研究。研究发现，大数据技术能够有效整合企业内部与外部多源异构数据，实现环境成本的动态监测、精细分类与实时反馈，显著提升了环境成本信息的相关性与决策支持能力。相较于传统方法，该模式在数据处理效率、预测准确性及管理前瞻性方面具有明显优势。本文的创新点在于构建了一个融合大数据分析与环境成本管理的理论框架，并验证了其在实际场景中的可行性与有效性，为企业实现绿色转型与可持续发展提供了新的思路与工具支持。
关键词：大数据技术；环境成本管理；会计信息；绿色转型；数据驱动决策
Abstract
With the rapid development of big data technology, its application in the field of enterprise management has become increasingly widespread, particularly in the realm of environmental cost management in accounting. This paper aims to explore how big data technology can optimize traditional models of environmental cost management, enhancing the accuracy and efficiency of environmental cost accounting and management. By reviewing the fundamental characteristics of big data technology and its current applications in the accounting field, combined with the theoretical fr amework and practical needs of environmental cost management, this study proposes an environmental cost management model based on big data technology and conducts an empirical analysis of its application in representative enterprises through case studies. The findings reveal that big data technology can effectively integrate multi-source heterogeneous internal and external data within enterprises, enabling dynamic monitoring, fine-grained classification, and real-time feedback of environmental costs, thereby significantly improving the relevance and decision-support capability of environmental cost information. Compared to traditional methods, this approach demonstrates clear advantages in terms of data processing efficiency, predictive accuracy, and managerial foresight. The innovation of this paper lies in constructing a theoretical fr amework that integrates big data analytics with environmental cost management and validating its feasibility and effectiveness in practical scenarios, offering new insights and tool support for enterprises striving toward green transformation and sustainable development.
Keywords: Big Data Technology; Environmental Cost Management; Accounting Information; Green Transformation; Data Driven Decision
目 录
1绪论 1
1.1研究背景与现实意义 1
1.2国内外研究现状综述 1
1.3研究内容与方法设计 1
2大数据技术对会计环境成本管理的支撑机制 2
2.1会计环境成本管理的基本特征 2
2.2大数据技术的核心能力分析 2
2.3技术融合下的管理范式转变 3
2.4数据驱动的成本决策支持系统构建 3
3大数据在环境成本识别与归集中的应用 3
3.1环境成本识别的传统难点分析 4
3.2多源异构数据的整合处理策略 4
3.3实时监测与动态归集模型构建 4
3.4案例企业环境成本数据采集实践 5
4基于大数据的环境成本核算与分析优化 5
4.1传统环境成本核算模式局限性 5
4.2大数据支持下的精细化核算路径 5
4.3成本动因挖掘与关联分析方法 6
4.4成本控制与资源配置优化建议 6
5大数据环境下环境成本信息披露与报告改进 7
5.1环境信息披露的政策要求与市场期待 7
5.2大数据提升信息披露质量的路径 7
5.3可视化技术在环境成本报告中的应用 8
5.4构建智能化、透明化的披露体系 8
结 论 9
参考文献 10
致 谢 11
