中国人口·资源与环境2011，Vol.21Issue(2)：36-40,5.DOI:10.3969/j.issn.1002-2104.2011.02.007
基于低碳发展的企业资源损失定量分析及其应用
Quantitative Analysis and Application of the Enterprise's Resource Losses Based on Low-carbon Development
摘要
Abstract
The enterprises are facing the choice of low-carbon economy in the process of their development. However, the relation between the resource consumption of the production process and the quantitative analysis of environmental impact is less mentioned in the current studies. Meanwhile, the study shows that enterprise is at the first level of the positive environmental behavior; that is, as long as the level of enterprise' s pollution control stays where the marginal cost of enterprise' s pollution management equals to marginal returns of enterprise' s pollution control, the enterprise will benefit from its environmental governance. Therefore, the enterprise has the strong demands to reduce the environmental impact. This paper uses the theory of material flow cost accounting (MFCA) to quantify the enterprise's resources losses from the angles of quantity and value and clarify the losses structure. Hence, this will help the enterprise trace these losses, then reduce the initial input of the resources, improve resource utilization and lower impact to the environment. Based on a specific case and the principle of the external damage cost, the resources losses in terms of economy and environment are fully reflected through “internal loss of resource flow external damage of waste”. Thus this paper offers a new perspective for low-carbon economy development.关键词
低碳经济/物质流成本会计(MFCA)/资源损失分类
管理科学引用本文复制引用
罗喜英,肖序..基于低碳发展的企业资源损失定量分析及其应用[J].中国人口·资源与环境,2011,21(2):36-40,5.基金项目
教育部人文社科规划项目(09YJAZH104)、湖南省教育厅项目(08C069)阶段性成果. （09YJAZH104）
