产品生命周期环境成本核算实例研究  

Case Study of Product Life Circle Environmental Cost Calculation

作　　者：曾勇[1] 蒲富永[1] 杨学春[1] 

机构地区：[1]西南农业大学资源环境学院,重庆400716

出　　处：《上海环境科学》2001年第5期241-243,253,共4页Shanghai Environmental Sciences

摘　　要：针对项目层次环境成本核算技术存在的2大缺陷,构建了产品生命周期环境成本核算模型。以红矾钠产品生命周期为例, 通过企业的实地调查,以直接计算法、费用当量法进行拟合,得到了红矾钠产品(产量2.28万t/a)生命周期环境成本为,直接计算法: 5084.48万元;费用当量法:4941.43万元。分析了环境成本核算对可持续发展决策和管理的作用和意义。Based on the two flaws in the item product environmental cost calculation, the product life circle calculation mode has been set up. Taking Na2Cr2O7 life circle as example, Dongfeng Chemical Plant, Jiangnan Chemical Plant, Jinlun Electroplete Plant and Tashan Chrome Tanning Plant were selected to carry out onspot investigation. The investigation results were simulated through direct calculation method and expense equivalent method. Na2Cr2O7 product life circle environmental cost calculation results were achived and discussed: the result of direct calculation method was 5084.48×104RMB; that of expense equivalent method was 4941.43× 104RMB. Finally, The significance for the policy decision and administration of the sustainable development have also been analysed.

关 键 词：产品生命周期 环境成本核算 模型 费用当量法 红矾钠 

分 类 号：X196[环境科学与工程—环境科学]