工业产品生命周期环境成本评估方法初探

Preliminary Approach on Life Cycle Environmental Cost Appraisal of Industrial Product

产品环境成本内在化是解决其环境问题的一个重要经济手段。生命周期评价方法和传统的会计制度都不能提供产品的环境成本信息。而目前逐渐兴起的环境会计制度也多关注与产品生产直接相关的环境成本,缺乏全过程的思想。要真正满足可持续发展的需要,就必须开发适于其生命周期环境成本评估的方法。文章在介绍传统的成本划分方法基础上,提出了生命周期环境成本的概念及其评估方法。

Internalization of environmental costs (EC) of product is an important economic means to resolve its environmental problems. Neither the method of life cycle appraisal (LCA), nor the traditional accounting system can provide the data on EC. The arising environmental accounting system mainly focuses on the EC directly derived from the stage of production,which lacks of the thought of the entire life cycle of product.To meet the needs of sustainable development, it is necessary to develop the approach to measure the life cycle environmental costs (LCEC)of product. The paper introduced the classification of traditional company costs, the definition of LCEC of product and its evaluation methods.