| 基于低碳发展的企业资源损失定量分析及其应用 |
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| 引用本文： | 罗喜英,肖序.基于低碳发展的企业资源损失定量分析及其应用[J].中国人口．资源与环境,2011,21(2). |
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| 作者姓名： | 罗喜英 肖序 |
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| 作者单位： | 1. 中南大学商学院,湖南,长沙,410083;湖南科技大学商学院,湖南,湘潭,411201
2. 中南大学商学院,湖南,长沙,410083 |
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| 基金项目： | 教育部人文社科规划项目，湖南省教育厅项目 |
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| 摘 要： | 低碳经济是企业发展中面临的选择,但目前的研究却缺少企业产品生产过程中的资源消耗与环境影响问题之间的定量分析.另有研究发现,企业处于积极环境行为的第一个层次,即只要企业污染治理水平停留在企业污染治理边际成本和企业污染治理边际收益相等处,企业治理环境就是可以获得收益的,因而,企业有进行降低环境影响的强烈需求.本文运用物质流成本会计(MFCA),从数量与价值角度使企业资源损失定量化,使其损失结构清晰化,因此有利于企业找到损失改善点,促使企业减少资源的初始投入量、提高资源使用率,并降低环境影响.以一个案例进行具体运用,在此基础上,引入外部损害成本原理,通过"资源流内部损失-废弃物外部损害"双重维度分析,使企业资源损失从经济性和环境性方面得到全面体现.本文从微观层面为企业低碳经济发展提供了一个新的研究视角.
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| 关 键 词： | 低碳经济 物质流成本会计(MFCA) 资源损失 |
Quantitative Analysis and Application of the Enterprise's Resource Losses Based on Low-carbon Development |
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| LUO Xi-ying,XIAO Xu.Quantitative Analysis and Application of the Enterprise's Resource Losses Based on Low-carbon Development[J].China Polulation.Resources and Environment,2011,21(2). |
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| Authors: | LUO Xi-ying XIAO Xu |
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| Institution: | LUO Xi-ying1,2 XIAO Xu1(1.Business school,Central South University,Changsha Hunan 410083,China,2.Business school,Hunan University of Science and Technology,Xiantan Hunan 411201,China) |
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| Abstract: | The enterprises are facing the choice of low-carbon economy in the process of their development.However,the relation between the resource consumption of the production process and the quantitative analysis of environmental impact is less mentioned in the current studies.Meanwhile,the study shows that enterprise is at the first level of the positive environmental behavior;that is,as long as the level of enterprise's pollution control stays where the marginal cost of enterprise's pollution management equals t... |
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| Keywords: | low-carbon economy material flow cost accounting(MFCA) resource losses |
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