资源价值流转下火电企业环保投资决策研究

doi:10.6049/kjjbydc.2017GC0140

科技进步与对策

2017, Vol. 34

Issue (9): 114-120 DOI: 10.6049/kjjbydc.2017GC0140

工程案例研究

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资源价值流转下火电企业环保投资决策研究

周志方^1,2,刘烈梅¹

1.中南大学商学院；2.中南大学两型社会与生态文明协同创新中心，湖南长沙 410083

Research on the Environmental Protection Investment Decision of Thermal Power Enterprises based on the Transfer of Resources Value

Zhou Zhifang^1,2,Liu Liemei¹

1.School of Business, Central South University;2.Two Types of Social and Ecological Innovation Center, Central South University, Changsha 410083，China

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摘要火电企业因其巨大的节能减排潜力，在绿色发展与可持续发展方面备受关注，而传统的成本核算方法已难以满足企业循环经济改造需求。引入资源价值流理论，通过识别企业内部废弃物成本和外部环境损害价值，寻找企业循环经济改造的关键节点，并建立“经济—环境”二维体系，结合层次分析法和灰色局势决策模型构建环保投资决策模型。在此基础上，以CS火电厂为例，实施资源价值流分析并针对“锅炉燃烧中心”和“燃煤运输中心”提出3个环保投资备选方案，利用环保投资决策模型优选最佳环保投资方案。基于资源价值流分析的环保投资决策，可为火电企业实现经济与环境效益双赢提供有效支持。

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	周志方
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关键词 ：资源价值流, 火电企业, 灰色局势决策, 环保投资

收稿日期: 2017-04-01

ZTFLH:

F426.61

基金资助:国家自然科学基金项目（71303263）;财政部、发改委节能减排综合示范项目（CSCG-HNSZ-DY20131002）;教育部人文社会科学研究青年基金项目（11YJC790312）;教育部博士点基金项目（20130163120045）

通讯作者: 周志方

作者简介: 周志方（1982-），男，湖南湘乡人，中南大学商学院副教授，中南大学两型社会与生态文明协同创新中心办公室主任，研究方向为生态会计；刘烈梅（1995-），女，四川泸州人，中南大学商学院硕士研究生，研究方向为资源价值流转会计。

引用本文:

周志方,刘烈梅. 资源价值流转下火电企业环保投资决策研究[J]. 科技进步与对策, 2017, 34(9): 114-120.
Zhou Zhifang,Liu Liemei. Research on the Environmental Protection Investment Decision of Thermal Power Enterprises based on the Transfer of Resources Value. SCIENCE & TECHNOLOGY PROGRESS AND POLICY, 2017, 34(9): 114-120.

链接本文:

http://www.kjjb.org/CN/10.6049/kjjbydc.2017GC0140 或 http://www.kjjb.org/CN/Y2017/V34/I9/114

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