| 论资源链环境累积成本 |
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| 引用本文： | 肖序,周志方. 论资源链环境累积成本[J]. 石家庄经济学院学报, 2005, 28(2): 141-144 |
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| 作者姓名： | 肖序 周志方 |
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| 作者单位： | 中南大学,商学院,湖南,长沙,410083 |
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| 摘 要： | 根据资源链与环境累积负荷的关系，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，探讨了其成本核算原理及在社会环境管理中的应用。首次提出了资源链环境累积成本的概念及核算，丰富了环境成本理论研究的内容。
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| 关 键 词： | 资源 累积 环境污染成本 能源消耗 环境管理 核算原理 成本理论 废弃物 再利用 回收 |
| 文章编号： | 1007-6875(2005)02-0141-04 |
| 修稿时间： | 2005-01-03 |
Accumulated Environment Cost of Resource Chain |
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| XIAO-Xu,ZHOU Zhi-fang. Accumulated Environment Cost of Resource Chain[J]. Journal of Shijiazhuang University of Economics, 2005, 28(2): 141-144 |
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| Authors: | XIAO-Xu ZHOU Zhi-fang |
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| Abstract: | Based on the relationship between resource chain and accumulated environment load, this paper describes the structure of accumulated environment cost of resource chain It includes the costs of energy and resource consumption, environment pollution and garbage recycling The cost calculation principle and its application in environment control are discussed The concept and calculation method of accumulated environment cost is put forward first in this paper, this enriches the theory of environment cost |
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| Keywords: | environment cost accumulated environment cost of resource chain cost calculation |
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