摘要
基于计量角度探讨企业发展低碳经济的路径选择,分为两步骤,一是内部资源损失货币化,使资源损失可视化、清晰化;二是外部环境损害货币化,使外部环境损害内在化。第一步骤是前提,是基础。通过MFCA建模,把内部资源损失定量化进行系统地运用,结果表明:MFCA可量化资源损失成本,帮助企业挖掘改善潜力;同时使资源损失结构清晰化,为资源生产效率提高奠定了良好的信息基础,促使企业向"低能耗、低排放、低污染"方向发展。
The way of enterprise low-carbon economy development based on the measurement angle can be divided into two steps.The first is the internal resources loss monetization,which causes the resources loss visualization and Clarity.The second is the external environment harm monetization,which causes the external environment harm internalization.The first step is a premise and foundation,the internal resources loss quantifying is utilized systematically through the MFCA modeling.The result indicates that MFCA can quantify the resources loss cost,which helps the enterprise excavate the improvement potential.Simultaneously that causes the resources loss structure clear,and offers good information foundation for the resources production efficiency enhancement,and promotes the enterprise to the direction of "low energy consumption,low emission,low pollution".The measurement of resources loss based on MFCA provides the most basic data information support for the enterprise' low carbon economy decision.
出处
《中南大学学报(社会科学版)》
CSSCI
2012年第1期108-114,共7页
Journal of Central South University:Social Sciences
基金
教育部人文社科青年基金(低碳背景下基于价值流分析的环境管理会计创新研究--以火力发电企业为例)
湖南省社科基金(2010YBB126)
国家社科重大基金(11&ZD166)