论企业清洁生产全成本评价机制——基于环境会计视角研究.pdfVIP

“绿色奥运清洁发展”主题论坛 论企业清洁生产全成本评价机制——基于环境会计视角 段世昕 延安市环境保护协会 陕西 延安 716000 摘 要：于全球生态工业转型渐趋发展的境遇之下，经济活动的环境影响倍受关注，企业是经济的载体， 其环境管理与清洁生产决定了它的生态效益。而环境会计制度则是其终极裁判者。本文基于环境会计与企业 环境管理的互动构建企业环境管理的全成本评估框架，以环境会计系统进行清洁生产的全成本评估，从而使 企业选择较优的清洁生产替代技术，从理论基础和技术上支持企业获得生态效益，以期为生态型、和谐型经 济体系的构建提供评价理论支撑。 关键词：清洁生产 全成本评价 环境会计 On the whole cost of cleaner production evaluation mechanism in Enterprises——Based on Perspective of Environmental Accounting Abstract: the gradual transformation of the global eco-industrial development of the situation, which has aroused concern about the environmental impact of economic activities. Enterprise is the economic vector its environmental management and cleaner production decisions of its ecological benefits. and the environmental accounting system is the ultimate arbiter. Based on the environmental management accounting and corporate environmental management of the entire enterprise environment interaction Construction cost assessment framework environmental accounting system for the entire cost of cleaner production assessment, so choose the better alternative cleaner production technology from the theoretical basis and technological support for enterprises ecological efficiency with a view to ecological, Construction of a harmonious economy provided support for the theory. Key words: clean production, evaluation of the entire cost, environmental accounting 由于环境变异导致生存质量下降，公众日益关注经济活动的环境影响。企业作为经济微 观主体必然要重视环境效益。一方面，由于消费与社会需求的绿色偏好提高，绿色生产将成 397 Green Olympics Sustainable Development Forum 为未来企业提