流程制造企业的碳成本:分类、核算与控制  

Classification,Calculation and Control of Carbon Cost in Process Manufacturing Companies

作　　者：周志方[1] 黄玥[1] 李世辉[1] 

机构地区：[1]中南大学商学院/两型社会与生态文明协同创新中心,长沙410083

出　　处：《世界科技研究与发展》2016年第2期403-408,共6页World Sci-Tech R&D

基　　金：国家社科重大招标项目(11&ZD166);国家自然科学基金青年项目(71303263);教育部人文社科青年项目(11YJC790312);教育部博士点基金(新教师类)(20130162120045);财政部;发改委节能减排综合示范项目(CSCG-HNSZ-DY20131002);湖南省社科基金项目(13YBA353)资助

摘　　要：针对目前碳成本分类、核算方式不统一导致企业难以控制碳成本的问题,结合流程制造企业行业特点,将碳成本分为预防成本、检测成本、碳排放成本和或有成本四大部分;引入元素流和物质平衡理念,以株冶集团为案例,对分类后的碳成本进行具体核算并提出相关控制建议。对比案例分析结果发现,流程制造企业主动进行低碳设计、改善工艺流程、发展低碳技术并积极响应碳排放相关政策将有效控制碳成本,促进企业的低碳可持续发展。The current carbon cost classification and calculation methods in practice are not standardized,leaving enterprises without any reliable way to control carbon cost. Considering the characteristics of process manufacturing enterprises,carbon cost is divided into four factors： prevention,detection,carbon emissions,and contingency. Element flow and material balance theories are introduced to facilitate carbon cost accounting,and a case study of Zhuzhou Smelter Group is examined to calculate the carbon cost of the production process and offer carbon control advices. As the case study shows that if process manufacturing enterprises take the initiative in low-carbon design,technological process improvement,low-carbon technologies development and response actively to the related policies,the overall carbon cost will be effectively reduced,which is beneficial to enterprises sustainable and low-carbon development.

关 键 词：碳成本 分类 核算 控制 株冶集团 

分 类 号：F425[经济管理—产业经济] F406.7[环境科学与工程—环境科学] X196