[摘　要]　以重庆为例，通过专家访谈和实地调研，对四种典型建筑垃圾处理路线（非法倾倒、简易填埋、综合处置和现场资源化）的直接成本和外部成本进行测算。结果表明：（1）现场资源化成本最低，将成为未来建筑垃圾处理的方向；（2）当前建筑垃圾管理转型的成败，取决于严格执法和资源化市场是否到位；（3）当务之急是确保消纳场和综合处置场的合理布点。由此提出针对性建议，供决策部门参考。

[关键词]　建筑垃圾,固废管理,回收利用,成本核算,重庆

Abstract: Chongqing is selected as the case city, where the direct and external costs of four typical construction and demolition waste （CDW） treatment routes （illegal dumping, controlled dumping, centralized recycling, on-site recycling） are measured, based on expert interviews and site investigations. The results show：（1）on-site recycling has the lowest costs and will be the direction for future CDW management; （2）success of current CDW management transformation depends on whether strict law enforcement and markets for recycled materials are in position;（3）a pressing matter is to ensure a sensible positioning for CDW disposal sites and recycling centers. Accordingly, operational advices are provided as a reference for decision-makers.

Key words: construction and demolition waste; waste management; recycling; cost accounting; Chongqing

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