南华大学学报：社会科学版
南華大學學報：社會科學版
남화대학학보：사회과학판
Journal of Nanhua University（Social Science Edition)
2015年
3期
30~36
,共null页
核电 产品生命周期成本 环境成本 健康成本 安全成本
覈電 產品生命週期成本 環境成本 健康成本 安全成本
핵전 산품생명주기성본 배경성본 건강성본 안전성본
nuclear power; product life cycle cost; environmental cost; health cost ; safety cost
随着核电在我国能源结构中的地位逐渐提高，人们对其经济性的关注度日益增强。传统成本理论下计算的核电成本拘泥于核电企业发生的内部成本，已不能满足社会对于全面了解核电成本的需求。文章运用产品生命周期成本理论对核电成本进行细致剖析，总结出其除传统成本外，还包括环境成本、健康成本及安全成本，这三大成本贯穿于核电形成始终。文章并对其构成进行了分析且对其核算与报告的方法展开了初步探究。
隨著覈電在我國能源結構中的地位逐漸提高，人們對其經濟性的關註度日益增彊。傳統成本理論下計算的覈電成本拘泥于覈電企業髮生的內部成本，已不能滿足社會對于全麵瞭解覈電成本的需求。文章運用產品生命週期成本理論對覈電成本進行細緻剖析，總結齣其除傳統成本外，還包括環境成本、健康成本及安全成本，這三大成本貫穿于覈電形成始終。文章併對其構成進行瞭分析且對其覈算與報告的方法展開瞭初步探究。
수착핵전재아국능원결구중적지위축점제고，인문대기경제성적관주도일익증강。전통성본이론하계산적핵전성본구니우핵전기업발생적내부성본，이불능만족사회대우전면료해핵전성본적수구。문장운용산품생명주기성본이론대핵전성본진행세치부석，총결출기제전통성본외，환포괄배경성본、건강성본급안전성본，저삼대성본관천우핵전형성시종。문장병대기구성진행료분석차대기핵산여보고적방법전개료초보탐구。
As the role of nuclear power in Chinese energy structure gradually improves, people now pay more and more attention to its economy value. Cost of nuclear power calculated under the traditional cost theory sticks to an enterprise＇s internal cost , which contradicts to give a thorough understanding of the cost of nuclear power and the growing demand of the whole society . Based on the theory of Product Life Cycle Cost, we make a detailed analysis of the nuclear power cost, and we conclude that it consists of not only the traditional cost, but the environmental cost, health cost and safety cost, which go through the formation of nuclear power. This paper an- alyzed the constitution of these cost and launched a preliminary probe into its accounting and reporting methods.
