火电企业环境成本估算与管理  

Estimation and management of environmental cost of power plants

作　　者：张帆[1] 徐莉[1] 刘刚[2] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072 [2]中国电力工程顾问集团中南电力设计院技术经济分公司,湖北武汉430071

出　　处：《武汉大学学报（工学版）》2008年第2期99-102,共4页Engineering Journal of Wuhan University

摘　　要：基于环境经济学理论,通过借鉴现有的国际会计行业常用的环境成本计量方法,结合我国火电行业的生产实际,分析了我国火电企业的环境成本构成,根据各项成本的不同类型对其中每项成本进行了具体的估算,从而建立了一套火电企业环境成本估算模型.根据我国现行的排污收费标准,结合某火电企业的日常生产数据,通过算例验证了此模型的有效性.论证了我国目前排污收费标准远低于环境损失成本,排污收费未能完全补偿排污所造成的外部环境损失.对我国的火电环境经济政策提出了建议.According to estimation methods of environmental cost used by international accountant council and actual situation of domestic electric power industry, and based on theory of environmental economics, the structure of environmental cost of domestic power plants is analyzed. All the costs that belong to different kinds are estimated in detail; and an environmental cost estimation model is established. Feasibility of this model is validated by a case study using actual criterion of emission fees and production data of a power plant. It is shown that the emission fees cannot compensate the cost of social environmental lost as criterion cannot meet lost; and meanwhile, some advices to environmental economic policy of domestic electric power industry, are given.

关 键 词：环境成本 火电行业 可持续发展 成本估算 

分 类 号：F4[经济管理—产业经济] X1[环境科学与工程—环境科学]