摘要
在全面介绍环境成本相关理论的基础上,阐述了火电企业环境成本的计算方法,提出了火电企业环境成本估算模型,并结合火电企业环境成本的现状,论证了火电企业全面使用排污设备对实现资源的优化配置和减少污染物排放的作用。
Based on the comprehensive introduction to the relevant theory of environment cost, the calcu- lation method of the environmental cost in thermal power enterprises is elaborated, followed by the presentation of the estimation model of the environmental cost in thermal power enterprises. At the same time, combined with the status of environment cost in these enterprise, it is demonstrated that using sewage disposal equipment completely takes the crucial role in realizing the optimization allocation of resources and reducing the emission of pollutants.
出处
《西安石油大学学报(社会科学版)》
2013年第6期47-50,共4页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
火电企业
环境成本
成本估算
作业成本法
环保折价
thermal power enterprises
environmental cost
cost estimation
activity -based costing (ABC)
environmental expenditure