摘要
低碳经济是企业发展中面临的选择,但目前的研究却缺少企业产品生产过程中的资源消耗与环境影响问题之间的定量分析。另有研究发现,企业处于积极环境行为的第一个层次,即只要企业污染治理水平停留在企业污染治理边际成本和企业污染治理边际收益相等处,企业治理环境就是可以获得收益的,因而,企业有进行降低环境影响的强烈需求。本文运用物质流成本会计(MFCA),从数量与价值角度使企业资源损失定量化,使其损失结构清晰化,因此有利于企业找到损失改善点,促使企业减少资源的初始投入量、提高资源使用率,并降低环境影响。以一个案例进行具体运用,在此基础上,引入外部损害成本原理,通过"资源流内部损失—废弃物外部损害"双重维度分析,使企业资源损失从经济性和环境性方面得到全面体现。本文从微观层面为企业低碳经济发展提供了一个新的研究视角。
The enterprises are facing the choice of low-carbon economy in the process of their development.However,the relation between the resource consumption of the production process and the quantitative analysis of environmental impact is less mentioned in the current studies.Meanwhile,the study shows that enterprise is at the first level of the positive environmental behavior;that is,as long as the level of enterprise＇s pollution control stays where the marginal cost of enterprise＇s pollution management equals to marginal returns of enterprise＇s pollution control,the enterprise will benefit from its environmental governance.Therefore,the enterprise has the strong demands to reduce the environmental impact.This paper uses the theory of material flow cost accounting（MFCA） to quantify the enterprise＇s resources losses from the angles of quantity and value and clarify the losses structure.Hence,this will help the enterprise trace these losses,then reduce the initial input of the resources,improve resource utilization and lower impact to the environment.Based on a specific case and the principle of the external damage cost,the resources losses in terms of economy and environment are fully reflected through ＂internal loss of resource flow external damage of waste＂.Thus this paper offers a new perspective for low-carbon economy development.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2011年第2期36-40,共5页
China Population,Resources and Environment
基金
教育部人文社科规划项目(09YJAZH104)
湖南省教育厅项目(08C069)阶段性成果
作者简介
罗喜英，博士生．主要研究方向为环境会计、低碳经济与物质流成本会计。
