【摘要】 为了对公路项目环境成本进行准确分析,运用全寿命周期理论对公路项目进行了划分,并基于环境经济理论和环境会计理论,给出了环境成本的一般定义,提出了公路项目环境成本的定义和组成,分析了费用和成本的主要区别。结合公路项目的特点,提出了公路项目全寿命周期的环境成本计算路径和基本方法,分析了公路项目各时期环境成本的构成因素,得出了公路项目环境费用计量表和环境成本计算公式。研究结果表明:分析公路项目环境成本可为公路项目全过程的环境保护及其成本概算和核算作指导,也可为各类项目环境成本的定义与计算提供参考。更多还原

【Abstract】 To accurately analyze the highway project environmental cost,using life-cycle theory,highway project was divided.Based on environmental economic theories and environmental accounting theories,the general definition of environmental cost was presented,and the definition and composition of environmental cost of highway project were put forward.In addition,the primary difference between expense and cost was analyzed.According to the characteristics of the highway projects,the calculation path and basic method for highway environmental cost was proposed,the composition factors of highway environmental cost in each period were analyzed and the environmental cost calculation flow chart of highway projects and the computational formulas of environment cost were obtained.The results show that the analysis of highway environmental cost can guide environmental protection,rough cost and accounting in whole process and provide reference for the environment cost defining and calculating in all kinds of projects.更多还原