炼油企业环境成本核算模型与应用

Environmental Costs Evaluation Method for Refineries and Its Application

摘要:

炼油工业是国民经济发展的基础和支柱产业，其发展过程中面临着巨大的环保压力，为适应新常态，必须加强对环境成本的重视，以寻求自身的可持续发展。本文将炼油企业环境成本分为内部环境成本、外部环境成本2个单元，建立了一套炼油企业全生命周期环境成本的核算模型。通过实际案例应用表明，加工规模为1000万吨的L炼油厂全生命周期环境成本为10.03亿元，单位环境成本为100.3元/吨，其内外部环境成本的关键成本点是炼油生产。该模型能快速有效核算炼油企业全生命周期环境成本，为企业生产决策提供借鉴。

Abstract:

Petroleum refining industry is the basis and pillar industry of the national economy, however due to the high energy consumption, high risk and high pollution, Chinese refineries are facing huge environmental pressures. Therefore, in order to seek the sustainable development and adapt the new normal, refineries must strengthen the importance of environmental costs assessment. The life cycle cost assessment model of the whole environmental cost involving internal environmental cost and external environmental cost was set up, which could be signification in life cycle cost assessment. The case study results showed that the life cycle environmental cost of oil refinery L with annual production capacity of 10 million tons was 1.003 billion yuan, and the unit environmental cost was 100.3 yuan/t. And the internal and external environmental key costs is refining production. This model could be used to quickly and efficiently implement life cycle cost of Oil refining industry, to provide reference for production decisions.