基于循环经济的产品生命周期环境成本控制  

The Environmental Cost Control of the product life cycle based on Cycle Economy

作　　者：李虹[1] 刘晓平[1] 

机构地区：[1]天津理工大学管理学院,天津300384

出　　处：《现代财经（天津财经大学学报）》2007年第12期34-37,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：2006年天津市社会科学基金项目"区域循环经济与企业绿色管理战略研究"(TJ05-GL021)阶段性成果

摘　　要：进入21世纪以来,日益严重的资源匮乏和环境污染问题使企业逐渐重视循环经济的发展。对于我国而言,应借鉴国外环境成本控制的经验,将循环经济的理论应用于企业环境成本控制中,并通过产品生命周期法对产品环境成本进行新的划分;同时结合产品生命周期确定环境成本控制的思路,以更好地实现环境成本控制。Since the beginning of the 21st century, enterprises gradually make the development of cycly economy for the increasingly serious probles of lack of resources and environmental pollution. In this paper, by studying the foreign environmental cost control experience, the theory of cycly economy will be applied in the environmental cost control, and makes a new division of product environmental cost. meanwhile, combining the product llfe cycle, the paper provides a reference in order to better achieve environmental cost control.

关 键 词：循环经济 生命周期成本法 环境成本 资源链 

分 类 号：F234.2[经济管理—会计学]