基于环境价值链的环境成本分摊理论与实例分析  

A Theoretical and Instance Analysis of Environmental Cost Allocation Based on Environmental Value Chain

作　　者：储丽琴[1] 曹海敏[1] 

机构地区：[1]上海工程技术大学管理学院,上海201620

出　　处：《经济问题》2012年第12期102-106,共5页On Economic Problems

基　　金：上海市教委085学科内涵建设项目(0852011XKZY15)

摘　　要：环境成本是环境会计的一个重要组成部分。以资源的循环高效利用为基本特征的环境价值链,将企业对环境的影响作为一种成本纳入到价值分析系统中,通过分析价值链上执行环境改善的各合作主体间的价值关系,为环境成本整体的减少提供了一种分析方法。合理分摊价值链上合作单位间的环境成本是保持合作联盟稳定有效运行的关键问题。合作博弈中的Shapley值法为联盟成员间合理、公平地分摊环境成本给出了一种方法,当然实践中联盟单位间的环境成本分摊是一个需要深入研究的复杂问题。Environmental cost is an important part of environmental accounting. The recognition, measurement and disclosure of environmental cost are concerned to the company, the shareholders and the whole social more and more. Due to the collection of traditional accounting practices environmental cost information, confirmation and a- nalysis problems lead to people~ awareness of the environmental costs and underestimated. The environmental value chain with the basic characteristics of the efficient use of resources cycle, takes the environment as a cost into the value analysis system. Through the relationship between the value in the analysis of the implementation of environ- mental improvement and the parties, environmental value chain provides a method of analysis to reduce the overall environmental costs. Reasonable allocation of environmental costs among the co - operation is the key issue to main- tain a stable and efficient running of the value chain alliance. Shapley value in cooperative game gives a way for al- liance members to share the environmental costs reasonably and equitably. Of course, in the practice, the environ- mental cost allocation is a complex issue, which need for indepth study.

关 键 词：环境价值链 环境成本 SHAPLEY值 成本分摊 

分 类 号：F23[经济管理—会计学]