炼油企业环境成本核算模型与应用  

Environmental Costs Evaluation Method for Refineries and Its Application

作　　者：姜洪殿[1] 董康银 吴金[1] 孙仁金[1] 

机构地区：[1]中国石油大学(北京)工商管理学院,北京102249

出　　处：《科技管理研究》2016年第16期256-261,共6页Science and Technology Management Research

基　　金：国家社会科学基金重大项目"非常规油气开发利用对国家能源安全和社会经济的影响"(13&ZD159);国家自然科学基金项目"中国天然气安全预警与应急系统研究"(71273277)

摘　　要：将炼油企业环境成本分为内部环境成本、外部环境成本2个单元,建立了一套炼油企业全生命周期环境成本的核算模型。通过实际案例应用表明,加工规模为1000万吨的L炼油厂全生命周期环境成本为10.03亿元,单位环境成本为100.3元/吨,其内外部环境成本的关键成本点是炼油生产。该模型能快速有效核算炼油企业全生命周期环境成本,为企业生产决策提供借鉴。The life cycle cost assessment model of the whole environmental cost involving internal environmental cost and external environmental cost was set up, which could be significant in life cycle cost assessment. The case study results showed that the life cycle environmental cost of oil refinery L with annual production capacity of 10 million tons was 1. 003 billion yuan, and the unit environmental cost was 100. 3 yuan/t. And the internal and external environmental key cost is refining production. This model could be used to quickly and efficiently implement life cycle cost of Oil refining industry, to provide reference for production decisions.

关 键 词：炼油企业 生命周期成本 环境成本评价 关键成本点 

分 类 号：F406.72[经济管理—产业经济] X196[环境科学与工程—环境科学] F426.22