企业环境成本核算模式的构建

• 作 者: 袁桂萍
• 机 构: 广西财经学院,
• 出 处: 财会通讯(理财版)
• 发表日期: 2007年06期
• 关键词: 核算模式 企业环境成本 资产范围 环境资源 纳污能力 环境成本核算 环境要素 生产要素 持续发展战略 生态效率

一、环境成本的涵义长期以来,环境资源作为一种特殊的生产要素被排除在经济学的视野之外,更谈不上专门考察环境要素的成本。大气、水的纳污能力(Assimilative Capacity)、景观功能等环境资源,因其具有功能上的无形性、占有和利用方式上的非排他性、以及消耗上的间接性,被排除在资产范围之外,其成本也无从估算。随着经济的

First, the meaning of environmental costs For a long time, environmental resources as a special kind of production factors are excluded from the field of economics, let alone the cost of special inspection of environmental elements. Environmental resources, such as the atmosphere, Assimilative Capacity and landscape functions, are excluded from the assets due to their functional invisibility, non-exclurability in possession and utilization, and indirectness in consumption , Its cost can not be estimated. With the economy