基于环境会计的企业实施清洁生产的全成本评估机理  

Total Cost Assessment Mechanism of Implementing Cleaner Production in Enterprises Based on Environmental Accounting

作　　者：王京芳[1] 曾又其[1] 

机构地区：[1]西北工业大学管理学院,西安710072

出　　处：《环境保护科学》2009年第2期104-108,共5页Environmental Protection Science

基　　金：国家自然科学基金资助项目:西北地区材料工业全寿命周期环境成本研究(70371049);陕西省社会科学基金<基于可持续发展的陕北能源化工生态园研究>阶段性研究成果

摘　　要：探讨了企业实施环境管理过程中环境会计扮演的角色与功能;借助对两个国际级环境管理机构制定与推行其管理措施的比较资料,分析了环境会计对环境管理产生支持效果的内在机理;进而构建了基于环境会计的企业环境管理的全成本评估架构:着重界定关键概念,推介并分析如何通过环境会计资料库系统进行清洁生产的全成本评估的方法和步骤,旨在协助企业选择较优的清洁生产替代技术,为企业获得生态效益提供理论基础和技术支持。This article discusses the part and function that environmental accounting played in implementing environmental management in enterprises. By comparing the experience of two international environment management organization, it analyses the inner mechanism of environmental accounting to environment management. Based on environmental accounting, it constructs a total cost assessment frame-work of environmental management in enterprises, then defines the key conception, recommends and analyses the method and path of how to carry through total cost assessment of cleaner production with database of environmental accounting, in order to assists enterprises to choose better substitute technique of cleaner production and provides technical supports for enterprises to gain the ecobenefit.

关 键 词：环境会计 环境管理 全成本评估 清洁生产 

分 类 号：X322[环境科学与工程—环境工程] X196