生命周期环境成本核算方法研究

Accounting Method of Environmental Life Cycle Costing

生命周期环境成本以成本企业作为进行生态产品设计的重要手段,但生命周期环境成本至今没有国际标准方法。本文对环境成本的分类、研究主体和研究动因进行了分析。对两种不同类型的生命周期环境成本核算方法进行了比较,认为基于环境影响评价结果的生命周期环境成本核算方法在国内具有较好的应用前景。

Environmental life cycle costing（ELCC） is an important measure to design ecological products in the enterprise,but there is still no international standard method to ELCC.This paper analyzes types,main body and reasons to study environmental costing.By comparing the two different accounting methods of environmental life cycle costing,this study educes that the ELCC based on environmental impact assessment results have broad application prospect in China.