CAJ | 학술논문

人是环境成本的创造者与最终承担者，“以人为本”的环境成本思想依据这一特点将环境成本分为选择性成本、过渡性成本以及惩罚性成本，并发现增加选择性成本可以导致过渡性成本下降，从而使得惩罚性成本降低。由此，笔者首次提出了环境成本控制的“齿轮模型”，从理论上确定了当环境总成本最小时的选择性成本最优投入量。为验证该模型，本文以中国石油长庆油田分公司第四采气厂的环境成本控制为例，认为目前我国工业企业的选择性成本普遍低于最优投入，政府应通过提高罚款或发放补贴等措施使得环境总成本达到最小。
인시배경성본적창조자여최종승담자，“이인위본”적배경성본사상의거저일특점장배경성본분위선택성성본、과도성성본이급징벌성성본，병발현증가선택성성본가이도치과도성성본하강，종이사득징벌성성본강저。유차，필자수차제출료배경성본공제적“치륜모형”，종이론상학정료당배경총성본최소시적선택성성본최우투입량。위험증해모형，본문이중국석유장경유전분공사제사채기엄적배경성본공제위례，인위목전아국공업기업적선택성성본보편저우최우투입，정부응통과제고벌관혹발방보첩등조시사득배경총성본체도최소。
People are the creators and ultimate bearers of environmental costs. According to this, the idea of＂People oriented＂ environmental costs divides environmental costs into selective costs, transitional costs andpunitive costs. It is also found that transitional costs will decrease if selective costs are increased, which fmtherleads to the reduction of punitive costs. Thus, the author first puts forward the ＂Gear Model＂ of environmentalcosts control and theoretically determines the optimal investment amount of selective costs when the total environmental costs are kept minimum. In order to validate the model, this paper takes the environmental costs control in Petrochina Changqing Oilfield Company （PCOC） as an example. Then it is concluded that selective costsof industrial enterprises in our counliy are generally lower than the optimal level. To minimize the total environ-mental costs, the government should take measures like raising fines, providing subsidies etc.