论资源链环境累积成本

文章从资源链与环境累积负荷的关系出发,阐述了资源链环境累积成本的构成,即资源能源消耗成本、环境污染成本和废弃物回收、再利用成本,并在此基础上探讨了其成本核算原理及资源链环境累积成本在社会环境管理中的应用。其创新之处在于首次提出了资源链环境累积成本的概念及核算,进一步丰富了环境成本理论研究的内容。

Environment accumulated cost of resource chain

From the relation between resource chain and environment accumulated load, the paper describes the composing of environment accumulated cost of Resource chain which includes the cost of energy and resource consumption, environment pollution and the recycle of trash. The paper discusses the cost of accounting and the application of environment accumulated cost of Resource chain in the social environment management. The creativity of the paper lies in the concept and accounting of environment accumulated cost of resource chain being put forward in the first time, which enriches the research of environment cost.