摘要
实现可持续发展和循环经济已成为我国国民经济和社会发展的战略目标。本文以这一目标为导向,通过对产品生命周期各个阶段环境成本的确认、计量与报告,正确的计算产品环境成本,为信息使用者提供决策相关的信息,以期达到节约资源、保护环境、降低产品生命周期成本的目的,从而实现企业经济效益和生态效益的双赢。
It＇ s the strategic Objectives of national economy and social development of China to achie-ve sustainable development and recycling economy. Based on this goal - oriented, through the recogmtion, measurement and reporting of the environmental costs on the various stages of the product life - cycle, this essay Calculated the environmental costs accurately, for users with decision - making information, in order to saving resources, protecting the environment and reducing the costs of product life - cycle, then realize win - win situation of the economic efficiency and ecological benefits for enterprises at last.
出处
《安徽冶金科技职业学院学报》
2008年第3期83-86,共4页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
生命周期成本
环境成本
环境费用
信息披露
life - cycle costs
Environmental costs
Environmental payment
The information isclosure
