摘要
全球环境的恶化严重地威胁着人类的生存和发展,从多角度采取措施保护环境已成为人类的共识,不计成本地利用或破坏环境的时代已成为历史。如何对环境成本进行确认和计量,国内外学者的研究取得了较为丰富的成果,但尚未达成统一的标准。不同的国家、地区和行业只有"因地制宜","因业制宜"地制定符合自身发展的环境成本的确认、计量和披露标准,才能真正促进实务界对环境成本的认知,推动各行各业将环境成本纳入企业传统财务体系中,实现企业的可持续发展。从价值链理论的视角,对重污染的有色金属生产的行业价值链和内部价值链环节的环境成本采用环境损失价值评估法、恢复费用法、机会成本法等方法,对生产经营的各个环节的环境成本进行了确认和计量,以期对其他重污染行业的环境成本的确认和计量有所借鉴。
The deterioration of the global environment poses a serious threat to the survival and development of mankind.It has become the common understanding of mankind to take measures to protect the environment from various angles.The era of using or destroying the environment regardless of cost has become history.How to confirm and measure the environmental cost,scholars have made relatively rich achievements,but have not yet reached a unified standard.Different countries,regions and industries can only"adjust measures to local conditions"and"adapt to the needs of the industry"to formulate standards for recognition,measurement and disclosure of environmental costs that are in line with their own development,so as to truly promote the understanding of environmental costs by the practical sector,and to promote all trades and industries to incorporate environmental costs into the traditional financial system of enterprises,thus realizing the sustainable development of enterprises.From the perspective of value chain theory,this paper adopts environmental loss value assessment method,recovery cost method,opportunity cost method and other methods to confirm and measure the environmental cost of each link of production and operation for the industrial value chain and internal value chain link of heavy pollution non-ferrous metal production,so as to provide reference for the confirmation and measurement of environmental cost of other pollution industries.
作者
李家珍
LI Jiazhen(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《再生资源与循环经济》
2020年第6期16-20,40,共6页
Recyclable Resources and Circular Economy
关键词
有色金属行业
环境成本
确认
计量
non-ferrous metal industry
environmental costs
confirmation
measurement
