公路施工中空气污染物净化成本对企业财务状况的影响研究

摘要

公路建设企业为了不违反施工中空气污染物排放标准,需要追加环保投入,购买先进的空气污染物净化设备,这种情况必然给企业财务状况带来一定的影响.传统的净化技术采用自然通风法来稀释公路施工中的空气污染物,通过空气的流通降低污染物浓度,用于施工段通风的能耗费用和建设费用过大,会给企业造成较大的财务负担.采用ESP技术达到了空气污染物高净化度指标,节省了企业空气污染物净化成本费用.由于企业整个施工项目收益会随着净化成本的降低而增加,所以该技术会对企业财务状况产生一定的影响,污染物净化负债的支付、净化收益费用、支出和产品成本随着净化成本的增加而减少.%In order not to violate the emission standard of air pollutants in construction,highway construction enterprises need additional environmental investment and purchase advanced air pollutants purification equipment.This situation will inevitably bring certain influence to the financial condition of enterprises.The traditional purification technology uses natural ventilation to dilute the air pollutants in highway construction,and reduce the concentration of pollutants through the circulation of air.The en-ergy consumption and construction cost of ventilation in construction section are too large,which will cause great financial burden to enterprises.The high cleanliness index of air pollutants is achieved by ESP technology,which saves the cost of purifying the air pollutants in enterprises.Because the entire enterprise construction project revenue will increase with the decrease in the cost of cleaning,so it will have a certain impact on the financial situation of enterprises,debt payment,pollutant purification cost,prod-uct cost expenditure and income decreases with the increase of the cost of purification.