【作者】 罗喜英；

【导师】 肖序；

【作者基本信息】 中南大学 ， 工商管理， 2012， 博士

【摘要】 全球变暖、环境污染、资源耗竭、生态经济的不断恶化问题引起了世人的关注,由此提出发展循环经济的口号,环境管理就是其改善途径之一。而环境管理的本质最后落脚于资源损失上。而目前存在的问题是,微观层面的资源损失管理缺少方法支持、缺少数据支持、缺少全面研究视角、缺少系统化研究等问题。如何进行资源损失研究来促进循环经济发展正是本研究的目的。首先对资源损失进行相关界定。在企业范畴内,资源损失体现为未形成最终产品的资源投入,包括废水、废气(含碳排放)和固体废弃物等,其特点是企业未能完全有效利用的部分,因而表现形式有实物和价值两种形式。资源损失的实物形式表明其对环境的外部影响,价值形式表明其对资源的消耗成本,所以基于经济和环保角度进行的资源损失定量化包括资源损失的内部成本定量化和外部环境影响定量化。如何以实物和价值两种研究视角对资源损失进行定量化,这是资源损失定量化核算时要解决的问题。结合宏观研究的物质流分析(MFA)方法对物质流转进行有效分析的优势和微观研究的传统成本会计价值流转核算的特点,对两者进行融合,物质流成本会计(MFCA)解决了资源损失“物质流-价值流”定量化问题,提供了方法支持。资源损失定量化核算,使企业物质流转及成本细致化透明,可使企业迅速找到经济与环境改善点,为循环经济发展提供数据支持。如何利用资源损失定量化数据,更好地为循环经济服务,这是面临的更深入更系统化的研究。遵循循环经济的“三R”(减量化、再利用、再循环)特征,基于经济和环境视角均要求资源损失最小化或资源利用最大化。因而就涉及到资源损失控制和评价问题。资源损失控制的目标是经济效益最大化、资源利用最大化以及对环境和人类危害的最小化。目前资源损失控制的方法有技术控制和经济控制两种,而在企业内部控制里,会计控制更有优势。所以企业内部的资源损失控制是以会计控制为主,技术控制为辅。从会计视角提供定量化信息为管理决策提供必要的数据,而技术控制时,在坚持“成本-收益”的前提下仍然可以用会计手段来分析进行资源损失控制的合理性。由于资源损失定量化计算时“物质流和价值流”的特点,据此采用“物质流-价值流”的二维度分析方法,用来诊断该环节的资源内部损失情况以及其对环境的污染情况,为企业进行生产工艺设备投资和循环经济决策提供成本-效益分析方面的支持。分析之后,得出相应的控制对策。分两种,支持现场改进的控制和支持设备投资的控制。结合资源损失定量化核算特点,把资源损失控制分为不改变物质流的资源损失控制和改变物质流的资源损失控制。不改变物质流的资源损失控制由两种方式实现,一是构建会计控制系统来进行生产过程的资源损失控制；二是构建供应链合作模型(SCCM)进行供应链合作来进行资源损失控制。改变物质流的资源损失控制也有两种办法,一是进行设备投资改变生产物质流,但需要进行投资成本分析来判断是否可行；二是基于产业共生体系角度,改变末端物质流,使资源损失资源化。资源损失环境业绩评价的目的是降低企业资源损失和环境影响,控制企业的污染行为,为循环经济发展服务。生态效率指标具有这样目的导向,关键是对环境业绩变量的选择。基于“物质流-价值流”视角,按资源投入、资源消耗、循环利用和资源输出进行了指标体系的确定。并以数据包络分析(DEA)进行综合评价。最后从资源损失定量化、资源损失控制和资源损失评价三方面对火力发电企业进行综合应用。全面而系统地体现资源损失研究如何促进循环经济发展。更多还原

【Abstract】 Those problems which global warming, environmental pollution, resource depletion, the worsening ecological economy attract the attention of the world, so circular economy is proposed to save the earth, the one of the ways to improve the condition is the environment management.and the essence of environmental management finally locates on resources losses.While micro-level resource losses management lack of methods, data comprehensive study angle and systematic research and so on. The purpose of resources losses research is to promote the development of circular economy.Firstly, the resources losses related are defined. The resources losses are these resources inputs which are not reflected the final product within the enterprise, including waste water, waste gas (carbon emissions) and solid waste, whose character is not fully used, thus resources losses have the two forms of physical and value. The physical form shows its environmental effect,while value form expresses the cost of resource consumption.So the resources losses quantification include the cost of resources losses and its external environmental impact based on the economic and environmental view.How to quantify the resources losses in physical and value is a problem to solve. Combining material flow analysis(MFA) which is a method for material circulation analysis on macroscopic study and traditional cost accounting which is a method for value transfer on microscopic,which brings about material flow cost accounting (MFCA) to solve the quantification problems of resource losses in "physical flow-value flow", provides a method to support. Quantitative resources losses make material flow and cost flow transparent in the enterprise, which can make the enterprise to rapidly find the economic and environmental improvement, and provide data support for the development of low-carbon economy.A great challenge is how to make the quantitative resources losses data serve for low carbon economy.The features of circular economy with "3R"(Reduce、Reuse、Recycle) indicate resource losses minimization or resource utilization maximization. Therefore control and evaluation of the resources losses put on the agenda. The goals of resources losses control are to maximize economic efficiency and resource utilization,and to minimize environmental and human hazards. Current resource losses control has two methods which are technical control and economic control,while accounting control has more advantages in internal control.The two-dimensional analysis method of "material flow-value flow" is used to diagnose the link between resource losses and its pollution to the environment,which support the decisions for production equipment investment and low-carbon economic cost-benefit analysis. Quantitative control of resources losses have two forms,one is not to change the material flow,another is to change it. Two ways (not change the material flow) which are to build an accounting control system in the production process or make up a supply chain cooperation model (SCCM) for cooperation in the supply chain reach resources lossess control.Similar to change the material flow,two ways aim to control resources lossess, one is investment on equipment,another is to change the end of the material flow.The evaluation purpose of environmental performance for resources losses is to minimize the losses and environmental impact and control pollution behavior,which serves for the development of circular economy. Eco-efficiency index meets the requirements. Then the index system is determined based on "material flow-value flow"with resources inputs, consumption, recycling and output. And data envelopment analysis (DEA) achieves a comprehensive evaluation.Finally, a thermal power enterprise carries on a comprehensive application of resources losses quantification, control and evaluation,which comprehensively and systematically reflects resources losses research how to promote circular economic development.更多还原