基于环境影响的物流成本构成研究
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摘要
自然资源和自然环境是人类生存、发展和享受的物质基础,但长期以来其价值一直被低估甚至忽略。论文尝试通过成本核算的方式将资源环境的价值损失反映到物流成本中来,以促使企业和社会更加重视物流活动的综合效益,并为其制定物流计划和产业政策提供量化的依据。
论文以理论研究为主,综合多学科领域知识,通过对物流系统及成本机理的分析,以环境价值理论为基础,提出了以物流环境成本为核心的物流成本构成理论,并构建了基于环境影响的物流成本核算体系。论文的主要研究内容如下：
1.人类不合理使用资源环境的根本原因就是长期对环境价值的低估甚至忽略。因此,正确认识和评价资源环境的价值,尤其是结合具体经济活动的环境影响去评价其环境代价,从而在微观活动和宏观政策两方面加强对人类经济活动的控制和指导,将是人类社会可持续发展的重要手段。论文提出资源环境价值与生产费用和效用之间存在正相关的关系,同时还受到自然环境的稀缺性、供求关系已及是否具有可替代性的影响。从便于进行价值核算的角度,资源环境的价值应由物质性的资源价值和舒适性的环境价值两部分构成,从收益途径和成本途径进行资源环境的价值评估是当前较为合理和普遍接受的方法。
2.以生产企业为例,剖析了物流系统的构成要素和运行模式,明确了物流成本的构成内容和计算方法是物流成本管理的根本依据和首要前提。论文提出应对物流活动的环境影响进行价值评估,即以市场交易价格为基础、区别资源和环境对物流活动所影响的资源环境进行估价,并给出了估价流程。基于上述分析,论文定义了物流活动的环境成本概念,包括资源耗减成本、环境退化成本和环境相关成本三个部分,认为应从收益途径采用使用者成本法计算资源耗减成本,从成本途径采用维护成本法计算环境退化成本以及按环境风险损失率估算环境风险损失。并且提出了物流环境成本在微观和宏观两方面的重要意义。
3.企业物流活动造成资源耗减和污染排放,引起环境价值损失从而产生环境成本。论文对基于环境影响的企业物流成本进行了界定,给出了基于环境影响的企业物流成本定义,并按成本项目、成本范围和费用类型三种标准提出企业物流成本的三种不同构成。在分析企业物流成本分类、成本对象、间接成本分配以及环境成本计算等核算前提的基础上,构建了基于环境影响的企业物流成本核算体系。
4.在前述物流活动的环境影响分析和相关研究成果的基础上,论文对基于环境影响的社会物流成本进行了界定,给出了基于环境影响的社会物流成本定义,提出基于环境影响的社会物流成本应由运输费用、保管费用、管理费用和环境费用四部分构成,给出了环境费用部分的具体计算方法和数据来源,建立了基于环境影响的社会物流成本统计核算账户表。
5.按照基于环境影响的企业物流成本核算体系,论文对某化肥生产企业物流成本进行了实证研究。核算结果表明,该企业物流活动的环境影响不可也不能忽视。通过对企业物流成本构成变化和物流环境成本的深入分析,提出物流外部环境成本实现内部化的最佳途径就是征收物流环境税,并给出了基于物流环境成本的物流环境税税制建议方案。
Natural resources and natural environment is the material basis of human survival, development and enjoyment, but for a long time its value has been underestimated or even ignored. This paper try to reflect the loss of value of the resources and the environment in the logistics costs by way of cost accounting, and to promote the enterprise and society pay more attention to the comprehensive benefits of logistics activities, and provide quantitative basis for logistics planning and industrial policy.
This doctoral dissertation, mainly theoretical study, synthesizes knowledge of several discipline domains, analysis logistics system and the cost mechanism, uses the environment value theory as a foundation, proposes a logistics cost constitution theory with logistics environment cost at the core, and a logistics cost accounting system based on environmental impact. The main research contents of this paper are as follows:
1. The true reason of human unreasonable using of the resources and environment is that underestimated and even ignored for a long time. Therefore, it's an important step for the human society sustainable development to understand and evaluate the value of resources and environment, especially when combined with specific economic activities of the environmental impact assessment to the environmental cost, thus strengthen the controlling and guiding the human economic activities by micro activities and macro policy. We consider it to be positive correlation between resource environmental value and production cost and utility, and to be affected by the natural environment scarcity, supply-demand relations, and whether it has alternative energy. From the perspective of value-accounting, the value of resources and environment should be composed of value and comfort. It's a relatively reasonable the generally accepted method to evaluate the value costing of resources and environment by ways of income and cost approach.
2. As an example, this paper analyzes the elements and operation model of the logistics system. The paper proposes that it's necessary to make value assessment for the environmental impact of the logistics activities, which is based on market transaction value and distinguished by resources and environment, and provide the evaluate process. Based on the above analysis, this paper defines the concept of logistics activities environment cost, including resource-consumption reducing cost, environmental degradation cost and environmental related cost, Also this paper consider calculating the cost of reducing consumption of resources using User Cost Approach, and calculate the cost of maintenance way environmental degradation cost using Maintain Cost Method and estimating the environmental risk loss using risk loss ratio. The paper propose the in micro and macro significance of logistics environmental cost.
3. Logistics activities cause the resources depletion and pollution discharge, cause the environmental value loss thus produce environmental cost. The paper defines a enterprise logistics cost based on the environmental impact, gives definition on enterprise logistics cost based on the environmental impact, and proposes three different compositions of enterprise logistics cost, which are based on three criteria, cost project, cost range and expense type. Through analyzing the enterprise logistics cost classification, cost object, indirect cost allocation, and environmental cost calculation, we build the enterprise logistics cost accounting system, which is base on environmental impact.
4. Based on the analysis on aforementioned environmental impact and related research achievements, the paper defines social logistics cost based on environmental impact, proposes that the social logistics cost based on environment should be composed of transportation costs, storage cost, manage expenses and environmental costs, gives the calculation method and data sources of the environment cost, sets up a social logistics cost statistic accounting account based on environmental impact.
5. According to the enterprise logistics cost accounting system, the paper does an empirical study on a fertilizer manufacture. The result demonstrates that the environmental impact of logistics activities cannot be ignored. By deep analyses of the variation of enterprise logistics cost and logistics environmental cost, the paper proposes the best method of turning the logistics external environmental cost to internal environmental cost, is to collect logistics environmental tax, and gives tax proposals on logistics environment tax based on logistics environment cost.
论文以理论研究为主,综合多学科领域知识,通过对物流系统及成本机理的分析,以环境价值理论为基础,提出了以物流环境成本为核心的物流成本构成理论,并构建了基于环境影响的物流成本核算体系。论文的主要研究内容如下：
1.人类不合理使用资源环境的根本原因就是长期对环境价值的低估甚至忽略。因此,正确认识和评价资源环境的价值,尤其是结合具体经济活动的环境影响去评价其环境代价,从而在微观活动和宏观政策两方面加强对人类经济活动的控制和指导,将是人类社会可持续发展的重要手段。论文提出资源环境价值与生产费用和效用之间存在正相关的关系,同时还受到自然环境的稀缺性、供求关系已及是否具有可替代性的影响。从便于进行价值核算的角度,资源环境的价值应由物质性的资源价值和舒适性的环境价值两部分构成,从收益途径和成本途径进行资源环境的价值评估是当前较为合理和普遍接受的方法。
2.以生产企业为例,剖析了物流系统的构成要素和运行模式,明确了物流成本的构成内容和计算方法是物流成本管理的根本依据和首要前提。论文提出应对物流活动的环境影响进行价值评估,即以市场交易价格为基础、区别资源和环境对物流活动所影响的资源环境进行估价,并给出了估价流程。基于上述分析,论文定义了物流活动的环境成本概念,包括资源耗减成本、环境退化成本和环境相关成本三个部分,认为应从收益途径采用使用者成本法计算资源耗减成本,从成本途径采用维护成本法计算环境退化成本以及按环境风险损失率估算环境风险损失。并且提出了物流环境成本在微观和宏观两方面的重要意义。
3.企业物流活动造成资源耗减和污染排放,引起环境价值损失从而产生环境成本。论文对基于环境影响的企业物流成本进行了界定,给出了基于环境影响的企业物流成本定义,并按成本项目、成本范围和费用类型三种标准提出企业物流成本的三种不同构成。在分析企业物流成本分类、成本对象、间接成本分配以及环境成本计算等核算前提的基础上,构建了基于环境影响的企业物流成本核算体系。
4.在前述物流活动的环境影响分析和相关研究成果的基础上,论文对基于环境影响的社会物流成本进行了界定,给出了基于环境影响的社会物流成本定义,提出基于环境影响的社会物流成本应由运输费用、保管费用、管理费用和环境费用四部分构成,给出了环境费用部分的具体计算方法和数据来源,建立了基于环境影响的社会物流成本统计核算账户表。
5.按照基于环境影响的企业物流成本核算体系,论文对某化肥生产企业物流成本进行了实证研究。核算结果表明,该企业物流活动的环境影响不可也不能忽视。通过对企业物流成本构成变化和物流环境成本的深入分析,提出物流外部环境成本实现内部化的最佳途径就是征收物流环境税,并给出了基于物流环境成本的物流环境税税制建议方案。
Natural resources and natural environment is the material basis of human survival, development and enjoyment, but for a long time its value has been underestimated or even ignored. This paper try to reflect the loss of value of the resources and the environment in the logistics costs by way of cost accounting, and to promote the enterprise and society pay more attention to the comprehensive benefits of logistics activities, and provide quantitative basis for logistics planning and industrial policy.
This doctoral dissertation, mainly theoretical study, synthesizes knowledge of several discipline domains, analysis logistics system and the cost mechanism, uses the environment value theory as a foundation, proposes a logistics cost constitution theory with logistics environment cost at the core, and a logistics cost accounting system based on environmental impact. The main research contents of this paper are as follows:
1. The true reason of human unreasonable using of the resources and environment is that underestimated and even ignored for a long time. Therefore, it's an important step for the human society sustainable development to understand and evaluate the value of resources and environment, especially when combined with specific economic activities of the environmental impact assessment to the environmental cost, thus strengthen the controlling and guiding the human economic activities by micro activities and macro policy. We consider it to be positive correlation between resource environmental value and production cost and utility, and to be affected by the natural environment scarcity, supply-demand relations, and whether it has alternative energy. From the perspective of value-accounting, the value of resources and environment should be composed of value and comfort. It's a relatively reasonable the generally accepted method to evaluate the value costing of resources and environment by ways of income and cost approach.
2. As an example, this paper analyzes the elements and operation model of the logistics system. The paper proposes that it's necessary to make value assessment for the environmental impact of the logistics activities, which is based on market transaction value and distinguished by resources and environment, and provide the evaluate process. Based on the above analysis, this paper defines the concept of logistics activities environment cost, including resource-consumption reducing cost, environmental degradation cost and environmental related cost, Also this paper consider calculating the cost of reducing consumption of resources using User Cost Approach, and calculate the cost of maintenance way environmental degradation cost using Maintain Cost Method and estimating the environmental risk loss using risk loss ratio. The paper propose the in micro and macro significance of logistics environmental cost.
3. Logistics activities cause the resources depletion and pollution discharge, cause the environmental value loss thus produce environmental cost. The paper defines a enterprise logistics cost based on the environmental impact, gives definition on enterprise logistics cost based on the environmental impact, and proposes three different compositions of enterprise logistics cost, which are based on three criteria, cost project, cost range and expense type. Through analyzing the enterprise logistics cost classification, cost object, indirect cost allocation, and environmental cost calculation, we build the enterprise logistics cost accounting system, which is base on environmental impact.
4. Based on the analysis on aforementioned environmental impact and related research achievements, the paper defines social logistics cost based on environmental impact, proposes that the social logistics cost based on environment should be composed of transportation costs, storage cost, manage expenses and environmental costs, gives the calculation method and data sources of the environment cost, sets up a social logistics cost statistic accounting account based on environmental impact.
5. According to the enterprise logistics cost accounting system, the paper does an empirical study on a fertilizer manufacture. The result demonstrates that the environmental impact of logistics activities cannot be ignored. By deep analyses of the variation of enterprise logistics cost and logistics environmental cost, the paper proposes the best method of turning the logistics external environmental cost to internal environmental cost, is to collect logistics environmental tax, and gives tax proposals on logistics environment tax based on logistics environment cost.
引文
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