| 企业环境成本评估方法探析 |
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| 引用本文： | 张秀敏,杨连星,徐一方.企业环境成本评估方法探析[J].华东经济管理,2012,26(1):145-151. |
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| 作者姓名： | 张秀敏 杨连星 徐一方 |
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| 作者单位： | 1. 华东师范大学商学院,上海200062;西南财经大学工商管理博士后流动站,四川 成都610074
2. 华东师范大学商学院,上海,200062 |
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| 基金项目： | 国家社科基金青年项目，中国博士后科学基金特别资助项目，中国博士后科学基金面上资助项目 |
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| 摘 要： | 企业环境管理实践需要完善的环境成本评估方法,文章首先界定环境成本内涵,区分环境成本的类型,在此基础上运用企业物料流动投入产出平衡分析过程,着重阐释物料采购价值的环境成本评估方法,并结合澳大利亚某啤酒企业进行相关案例研究,探索提高物料使用效率的途径与方法.
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| 关 键 词： | 环境成本 类型 评估 物料流动平衡分析 |
Study on Appraise ment of Environmental Cost in Enterprise |
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| ZHANG Xiu-min,YANG Lian-xin,XU Yi-fang.Study on Appraise ment of Environmental Cost in Enterprise[J].East China Economic Management,2012,26(1):145-151. |
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| Authors: | ZHANG Xiu-min YANG Lian-xin XU Yi-fang |
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| Institution: | 1(1.Business School,East China Normal University,Shanghai 200062,China; 2.Postdoctoral Work Station of Business Administration,Southwest Finance and Economics University,Chengdu 610074,China) |
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| Abstract: | In enterprise environmental management,it is essential to consummate appraisal procedure of environmental costs.Based on the intention of environmental costs,the corresponding type of EC gets discriminated.Thus incorporation with the input-output analysis process of material flow balances is introduced,and the appraisal procedure of environmental cost in material purchase value is then thoroughly stressed.Combined with practical application case analysis of an Australia brewery,it is aimed to promote the use efficiency of material and achieve synergy benefits of enterprise environment and economic. |
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| Keywords: | environmental cost type appraisal analysis of material flow balances |
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