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| 文章编号：1672-3104(2012)01-0108-07 |
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基于MFCA的企业低碳经济发展路径选择 |
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罗喜英1, 2，肖序2 |
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（湖南科技大学商学院，湖南湘潭，411201；中南大学商学院，湖南长沙，410083） |
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| 摘 要： 基于计量角度探讨企业发展低碳经济的路径选择，分为两步骤，一是内部资源损失货币化，使资源损失可视化、清晰化；二是外部环境损害货币化，使外部环境损害内在化。第一步骤是前提，是基础。通过MFCA建模，把内部资源损失定量化进行系统地运用，结果表明：MFCA可量化资源损失成本，帮助企业挖掘改善潜力；同时使资源损失结构清晰化，为资源生产效率提高奠定了良好的信息基础，促使企业向“低能耗、低排放、低污染”方向发展。 |
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| 关键词： 低碳经济；物质流成本会计(MFCA)；资源损失；定量化；模型 |
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The enterprise low-carbon economic development way
choice based on MFCA |
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LUO Xiying1, 2, XIAO Xu2 |
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（1. Business school, Hunan University of Science and Technology, Xiantan 411201, China;
2. Business school, Central South University, Changsha 410083, China） |
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| Abstract: The way of enterprise low-carbon economy development based on the measurement angle can be divided into two steps. The first is the internal resources loss monetization, which causes the resources loss visualization and Clarity. The second is the external environment harm monetization, which causes the external environment harm internalization. The first step is a premise and foundation, the internal resources loss quantifying is utilized systematically through the MFCA modeling. The result indicates that MFCA can quantify the resources loss cost, which helps the enterprise excavate the improvement potential. Simultaneously that causes the resources loss structure clear, and offers good information foundation for the resources production efficiency enhancement, and promotes the enterprise to the direction of “low energy consumption, low emission, low pollution”. The measurement of resources loss based on MFCA provides the most basic data information support for the enterprise’ low carbon economy decision. |
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Key words: low-carbon economy; material flow cost accounting (MFCA); resource losses; quantitative; model |
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