基于MFCA和LCA整合框架的企业环境成本分析——以A企业为例

Analysis of the Enterprise Environmental Cost Based on the Integrated Framework of MFCA and LCA——Taking Enterprise A as an Example

物质流成本会计是确认和计量企业各工序废弃物排放所造成的环境损害影响成本的可靠方法,环境损害影响成本是生命周期评价的核心。论文以“生产过程”为污染产生源头,并使用物质流成本会计将企业污染进行量化,有效寻找企业环境污染源头,通过物质流成本会计和生命周期评价整合的技术框架,结合案例企业的应用对整合后的环境成本进行分析,为实现企业效益与环境治理双赢局面提供参考。

Material flow cost accounting is a reliable method to confirm and measure the environmental damage impact cost caused by waste discharge in each process of an enterprise,and the environmental damage impact cost is the core of life cycle assessment.This paper takes"production process"as the source of pollution,quantifies enterprise pollution by using material flow cost accounting,effectively looks for the source of enterprise environmental pollution.Through the technical framework of the integration of material flow cost accounting and life cycle assessment,combined with the application in the case enterprise,this paper analyzes the integrated environmental cost,so as to provide a reference for realizing the win-win situation of enterprise benefits and environmental governance.