CAJ | 학술논문

随着国家治霾的生态化、绿色化发展方针的确定，化学工业作为一个容易产生高污染的行业面临严峻挑战。盐化工企业有着特殊的行业特征，其原材料和产品种类繁多，且多为易燃、易爆、有毒、有害的物质。随着盐化工业规模的不断壮大，环境保护制度的日趋完善，盐化工企业的生产成本越来越高，所以盐化工企业成本的管理和有效控制具有重要意义。本文从盐化工的生产特点及构成等入手，对盐化工企业环境成本管理进行分析，完善盐化工企业的新生产理念，为盐化工企业的发展提出改革思路。
수착국가치매적생태화、록색화발전방침적학정，화학공업작위일개용역산생고오염적행업면림엄준도전。염화공기업유착특수적행업특정，기원재료화산품충류번다，차다위역연、역폭、유독、유해적물질。수착염화공업규모적불단장대，배경보호제도적일추완선，염화공기업적생산성본월래월고，소이염화공기업성본적관리화유효공제구유중요의의。본문종염화공적생산특점급구성등입수，대염화공기업배경성본관리진행분석，완선염화공기업적신생산이념，위염화공기업적발전제출개혁사로。
As ecological and green development policy of haze governance of our nation is determined, the chemical industry as high-polluting industries has faced a very serious challenge. Salt chemical companies have special characteristics, and its raw material even products were more flammable, explosive, toxic and hazardous substances. With the growing of the salt chemical industries, maturing of environmental protection systems, their chemical cost of production have an increasing obviously. So management and effective cost control of the salt chemical industry has its important economic and social significance. The paper analyzed production features of the salt chemical industry and salt chemical analysis of environmental cost management, and also improved new production concept of salt chemical industry to raise new reforms for the development of salt chemical industry.