核电产品生命周期成本研究

随着核电在我国能源结构中的地位逐渐提高，人们对其经济性的关注度日益增强。传统成本理论下计算的核电成本拘泥于核电企业发生的内部成本，已不能满足社会对于全面了解核电成本的需求。文章运用产品生命周期成本理论对核电成本进行细致剖析，总结出其除传统成本外，还包括环境成本、健康成本及安全成本，这三大成本贯穿于核电形成始终。文章并对其构成进行了分析且对其核算与报告的方法展开了初步探究。

Product Life Cycle Cost Research of Nuclear Power

As the role of nuclear power in Chinese energy structure gradually improves,people now pay more and more attention to its economy value.Cost of nuclear power calculated under the traditional cost theory sticks to an enterprise's internal cost ,which contradicts to give a thorough understanding of the cost of nuclear power and the growing demand of the whole society .Based on the theory of Product Life Cycle Cost,we make a detailed analysis of the nuclear power cost,and we conclude that it consists of not only the traditional cost,but the environmental cost,health cost and safety cost,which go through the formation of nuclear power.This paper analyzed the constitution of these cost and launched a preliminary probe into its accounting and reporting methods.