支撑资源循环可持续性评价的经济决策工具——生命周期成本分析的发展与应用

对接经济系统和环境系统是支撑循环经济决策的关键,而可持续性评价以及在传统生命周期影响评价（LCA）基础上发展起来的生命周期可持续性评价（LCSA）是重要决策支撑工具.近年来对可持续性评价的关注使得生命周期成本分析（LCC）及其在资源循环决策中的应用得以快速发展.大量研究表明LCC是有效的经济决策支撑工具.但是由于"生命周期成本分析"的其他相关称谓与LCC术语上模糊,以及成本效益分析（CBA）等相关成本评估工具在方法用途上的类似,使得在实际研究中LCC的相关概念混淆甚至错误使用的现象时有发生.针对如上研究背景,本文采用文献研究法和案例分析法,旨在厘清LCC及相关术语的概念和内涵,并为LCC以及LCSA在未来的研究提出实用性建议.首先,通过文献研究回顾了LCC的发展脉络,厘清了在人们对社会和环境问题关注下,LCC逐渐从普通的成本评估发展成为LCSA核心部分的发展路径.同时,使用Citespace对国内和国际2000-2017年LCC相关论文发表情况进行图谱分析,发现和国内相比,国际期刊的LCC相关研究已经从概念探索和企业成本控制发展到了特定领域系统的成本优化研究.进一步,引入"可持续性三支柱"的概念来阐释LCSA的经济、环境、社会三个维度以及它与LCC的关系,然后区分了LCC的类似术语的定义和成本范围,并阐述了与传统CBA方法的差别.在此基础上,以欧盟VEEP项目为案例,从定性和定量两个维度阐释了LCC的分析视角和计算过程.最后,对LCC在中国未来的研究方向提出了具体建议,包括：扩大运用领域,标准化,研究方法间的结合,以及数据库和软件工具的开发.

Economical pillar of sustainability assessment on resource circulation-development and application of life cycle costing approach

Bridging economic and environmental system is critical for decision making on circular economy, and Sustainability Assessment, as well as Life cycle sustainability assessment (LCSA), which is developed based on the Life cycle assessment (LCA). Increasing interest in sustainability related assessment and the application in resource circulation has led to the development of economic sustainability assessment tools such as Life Cycle Costing (LCC). LCC was highlighted as useful economic tool for decision-making in global studies. Due to terminological and methodological disparities in LCC itself and along with other costing tools like Cost Benefit Analysis (CBA), conceptual confusion and even misuse of LCC often happen. With this circumstance, by using the methodology of literature study and case study this article aims to unveil and clarify the vague definition of LCC and to improve practical application of LCC as well as LCSA. First of all, we reviewed relevant literature of LCC world widely and found out that with increasing environmental and societal concerns LCC evolved from financial accounting tool eventually to one pillar of LCSA. Meanwhile by applying with Citespace analysis on the progress of domestic and international LCC journal publications from 2000 to 2017 was conducted, and the results reveal that compared to domestic study international study has switched from conceptual & theoretical exploration and corporate cost control to practical optimization of specific systems. Then the three pillars of sustainability concept was visualized and analysed to illustrate the three dimensions of LCSA and its connections to LCC. The differences between alternate terms respect to LCC and between LCC and CBA are also compared. A European Union project VEEP was taken as a case study to qualitatively and quantitatively explain the boundaries of different types of LCCs from multi-actors perspectives and its analytical processes. Finally, future concerns on the prospect of LCC application in China was discussed, including expansion of applied domain, standardization, multi-methodological integration, and development of database and software.