| 火电企业环境成本估算模型研究 |
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| 引用本文： | 李志学,赵亚琳.火电企业环境成本估算模型研究[J].西安石油大学学报(社会科学版),2013(6):47-50. |
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| 作者姓名： | 李志学 赵亚琳 |
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| 作者单位： | 西安石油大学油气资源经济与管理研究中心,陕西西安710065 |
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| 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.
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| 关 键 词： | 火电企业 环境成本 成本估算 作业成本法 环保折价 |
The Study on the Estimation Model of Environmental Cost in Thermal Power Enterprises |
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| LI Zhixue,ZHAO Yalin.The Study on the Estimation Model of Environmental Cost in Thermal Power Enterprises[J].Journal of Xi‘an Shiyou University:Social Science Edition,2013(6):47-50. |
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| Authors: | LI Zhixue ZHAO Yalin |
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| Institution: | ( The Research Center of Oil and Gas Resource Economics and Management, Xi＇an Shiyou University, Xi＇an , Shaanxi , 710065, China ) |
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| Abstract: | 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. |
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| Keywords: | thermal power enterprises environmental cost cost estimation activity -based costing （ABC） environmental expenditure |
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