| 生命周期环境成本核算方法研究 |
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| 引用本文： | 刘思玥,刘颖昊,刘涛,黄志甲.生命周期环境成本核算方法研究[J].环境科学与管理,2011,36(6):36-38. |
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| 作者姓名： | 刘思玥 刘颖昊 刘涛 黄志甲 |
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| 作者单位： | 1. 安徽工业大学建筑工程学院,安徽马鞍山,243002
2. 宝山钢铁股份有限公司研究院,上海,201900 |
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| 基金项目： | 教育部科研技术重点研究项目(编号:208061)的部分内容 |
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| 摘 要： | 生命周期环境成本以成本企业作为进行生态产品设计的重要手段,但生命周期环境成本至今没有国际标准方法。本文对环境成本的分类、研究主体和研究动因进行了分析。对两种不同类型的生命周期环境成本核算方法进行了比较,认为基于环境影响评价结果的生命周期环境成本核算方法在国内具有较好的应用前景。
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| 关 键 词： | 生命周期评价 生命周期环境成本 核算方法 |
Accounting Method of Environmental Life Cycle Costing |
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| Liu Siyue,Liu Yinghao,Liu Tao,Huang Zhijia.Accounting Method of Environmental Life Cycle Costing[J].Environmental Science and Management,2011,36(6):36-38. |
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| Authors: | Liu Siyue Liu Yinghao Liu Tao Huang Zhijia |
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| Institution: | Liu Siyue1,Liu Yinghao2,Liu Tao2,Huang Zhijia1(1.School of Civil Engineering,Anhui University of Technology,Ma'anshan 243002,China,2.Baoshan Iron and Steel Co.Ltd,Shanghai 201900,China) |
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| Abstract: | Environmental life cycle costing(ELCC) is an important measure to design ecological products in the enterprise,but there is still no international standard method to ELCC.This paper analyzes types,main body and reasons to study environmental costing.By comparing the two different accounting methods of environmental life cycle costing,this study educes that the ELCC based on environmental impact assessment results have broad application prospect in China. |
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| Keywords: | life cycle assessment environmental life cycle costing accounting method |
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