摘要
实现可持续发展与循环经济已成为我国国民经济和社会发展的战略目标。以这一战略目标为导向,从政府和企业两个层面研究目前我国适用的环境成本管理模式。政府的环境成本管理应从宏观角度入手,制定相应的环境管理制度、把“环境税收”纳入国家税收体系、环境管理以预防为主、加大公共部门的环境保护投资及积极推行环境管理标准。企业的环境成本管理应从微观角度入手,在环境成本目标制定、生态设计、寿命周期评估、环境材料替代、清洁生产及废弃物循环利用方面加强环境成本全过程管理。
The realization of sustainable development and cycle economy has become the strategic aim of our country＇ s economy and social development. Based on this strategic aim, the paper studied the environmental cost management models applied in China these days from both government and enterprises. The paper indicated that for the government, it should proceed with macro angle in environmental cost management, such as setting down correspond environmental management systems, bring＂environmental revenue＂into the national revenue system, paying more attention to prevention in ertvironmental management, increasing environmental protection investment to public departments, and pushing actively environmental management standards, etc. On the other hand, for the enterprises, it should proceed with microcosmic angle in environmental cost management, it should strengthen the whole process of environmental cost management in many aspects, which include establishing targets of environmental cost, zoology desigrt, the evaluation of life cycle, the substitution of environmental materials, cleaning production, and castoff recycle, etc.
出处
《科学管理研究》
CSSCI
北大核心
2006年第3期24-27,共4页
Scientific Management Research
基金
国家自然科学基金项目(70371049)
