| 材料工业的环境成本评估体系探索 |
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| 引用本文： | 王京芳.材料工业的环境成本评估体系探索[J].西安建筑科技大学学报(自然科学版),2005,37(2):234-238. |
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| 作者姓名： | 王京芳 |
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| 作者单位： | 西北工业大学管理学院,陕西,西安,710072 |
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| 基金项目： | 国家自然基金资助项目 (70 3 710 49) |
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| 摘 要： | 通过分析材料产业的环境形势和推广材料环境协调性技术所碰到的问题，主张利用经济手段促使有益于环境的技术变成市场需求．针对材料产业的环境问题，剖析了生命周期评价环境损伤计量功能，论证了生命周期评价损伤计量功能对环境损伤计价的支持能力．提出应建立可操作的地区环境损伤计价方法，建立相关标准规则将环境损失转化为货币价值形式纳入会计系统，并构建绿色税制的思路．
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| 关 键 词： | 环境成本 材料产业 生命周期评估 |
| 文章编号： | 1006-7930(2005)02-0234-05 |
| 修稿时间： | 2004年11月9日 |
Exploration of the essessment system for the environmental cost in materials industry |
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| WANG Jing-fang.Exploration of the essessment system for the environmental cost in materials industry[J].Journal of Xi'an University of Architecture & Technology,2005,37(2):234-238. |
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| Authors: | WANG Jing-fang |
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| Abstract: | In this paper, the environmental posture for materials industry and problem for pursuing the material life cycle assessment was analyzed. The author maintains MLCA into manketing requirements by economic means. In allusion to the environmental problem, the amount estimate function in the environmental impact of life cycle assessment was discussed. Its support capability to the price estimate in the environmental impact was demonstrated. It has brought bring forward that the operable method of price estimate in environmental cost for the region should be established. similarly,the environmental impact translated into money worth modality should bring into the accountant system, by settingt up standards and regulations. The for a green tax system. |
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| Keywords: | environmental cost materials industry life cycle assessment |
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