建筑工程施工期环境损害成本核算研究

Environmental Damage Cost Accounting in Construction Period of Construction Engineering

随着城镇化进程的不断加快,房屋建筑业迅速发展,伴随其发生的环境损害问题亟待解决,核算建筑工程施工期的环境损害金额,对于及时有效地解决环境损害问题具有重要意义。分析建筑工程施工期可能产生的环境损害成本,确定针对不同损害对象的损害成本核算指标,结合环境污染物的归宿分析,利用疾病成本法、防护费用法以及治理成本法建立各类环境损害成本的核算模型。该模型可用于评估建筑工程环境损害成本,且核算结果能够反映造成环境损害成本的关键原因,可以为建筑业企业控制环境成本提供指导。

With the continuous acceleration of urbanization process,the housing construction industry is developing rapidly,and the environmental damage problems occurring with it should be solved urgently.It is of great significance to calculate the amount of environmental damage in the construction period for solving the environmental damage problem in time and effectively.This paper analyzes the environmental damage cost that may arise during the construction period.Combined with the analysis of environmental pollutants,the cost accounting model of environmental damage is established by using disease cost method,protection cost method and control cost method.The model can be used to evaluate the environmental damage cost of construction engineering.The accounting results from the model can reflect the key causes of environmental damage costs and provide guidance for construction enterprises to control environmental costs.