Research On Measurement Of External EnvironmentalCost

Since the second Industrial Revolution, to pursue rapid economic increase, some enterprises have ignored the ecological environment.However, in regard of the domestic supply of energy and resource and the carrying capacity of ecological environment, it is infeasible to continue to advance the modernization by this extensive growth pattern. To the rationally use the natural resources and reduce damages to the ecological environment, the external environmental costs of enterprises must be metered. Although, many experts and scholars have studied on the external environmental costs, there still lacks an external environmental cost model which can value the environment and pursue economic development at the same time. This paper takes this as a starting point, and on the basis of relevant researches concerning environmental costs by domestic and foreign scholars, generates and proposes an external environmental cost measuring method, which provides reference for the enterprises to calculate their external environmental costs.First, the paper inquires in depth the relevant theories concerning resource value flow and product life cycle, and analyzes the possibilities of external environmental cost calculation after integrating them, and on a feasible basis, builds a frame that is based on the integration of resource value flow theory and product life cycle theory. In the integrated frame, the paper first takes advantage of the resource value flow theory and obtains the internal costs and waste material losses of the enterprises’ each material center, obtains the list of input and output for each material center, evaluates the enterprises’ external environmental costs by damage evaluation tool according to the output list, and proposes appropriate improvingmeasures according to the evaluation, and finally comparatively analyzes the enterprises’ external environmental costs before and after the improvement, and then measures the external environmental costs of an aluminum company by the integrated framework.