摘要
循环经济的发展需要企业的积极参与,企业发展循环经济的根本动力在于经济利益。本文分析了企业利益机制的影响因素,认为原生产品的价格与成本、再资源化产品的价格和成本,政府的再资源化补贴或优惠、可供回收资源的数量、废弃物损害内部化的价值或排污费会影响企业循环经济的经济利益。并对企业参与循环经济的主要三种情形:废弃物资源化、旧产品回收利用和废弃物中回收副产品分别进行了经济学分析,指出,企业参与循环经济获得经济利益的大小决定其发展循环经济的动力大小,其数值或决策可以通过以上因素的对比计算得到。
The development of circular economy requires enterprises to actively participate in. The essential power of enter- prises to develop circular economy is the economic benefits. This paper analyzes the mechanism factors that influence the en- terprise benefit, which were the native products of price and cost, the price and cost of the product and of the recycling, the government subsidies or discount to the recycling, the number of available for recycling, the waste value or discharge of the internalization of damage, will affect the enterprise＇s circular economic benefits. Then respectively economics analyses to the main three kinds of situation of the enterprises to participate in the circular economy： waste into resources, recycling the old product and recycling of by-product of the waste, points out that the economic benefit determined the size of enterprise partic- ipate in the circular economy, its＇ numerical or decision can be calculated through the comparisons of the above factors.
出处
《财务与金融》
2015年第3期70-74,共5页
Accounting and Finance
基金
国家社科基金重大项目"基于工业的循环经济价值流分析研究"(11&ZD166)
教育部人文社科研究基金项目"基于资源价值流转分析的循环经济会计研究"(10YJC790205)
浙江省社科联年度课题"纺织集群企业资源价值流计算与控制研究"(2012N138)
关键词
循环经济
动力机制
环境效益
经济效益
Circular Economy, Motivation Mechanism, Environmental Benefits, Economic Benefits
