摘要
随着人们环保意识增强,项目对环境的影响逐渐引起了公众重视,学术界提出在项目评价时将环境成本作为项目成本一部分进行评价。基于环境成本的项目财务评价能提高项目评价准确性,保证项目实现良好的经济效益和社会效益。在分析基于环境成本的项目财务评价含义基础上,研究了评价作用,确定评价方法,介绍评价步骤,指出评价时应注意的问题。
With the strengthening of the awareness of environmental protection,more attention is paid to the influence of project on the environment by the public.The academic field proposed that environmental cost should be considered as a part of project cost in project evaluation.Environmental cost-based project financial evaluation can raise the aceuracy of the project evaluation and ensure that the project realizes better economical and social benefits. On the basis of analyzing the concept of environmental cost-based project financial evaluation,this paper discusses the function of the evaluation,determines the evaluation methods ,introduces the procedure and points out the problems that needs to be noticed in evaluation.
出处
《价值工程》
2009年第3期35-37,共3页
Value Engineering
关键词
环境成本
财务评价
环境影响力
动态评价法
environmental cost
evaluating of financial affairs
environmental influence
dynamic evaluation
