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从微观经济学和新制度经济学角度,探讨了实施可持续发展战略的经济本质是实现生态环境资源有效配置,从理论上透析生态环境问题的制度根源是市场与政府配置生态环境资源失灵,寻求实施可持续发展战略的制度创新切入点——构建绿色会计制度,以期为实施可持续发展战略奠定经济学理论基础,为我国可持续发展战略在各经济领域具体实施提供切实可行的政策依据。
From the perspective of microeconomics and new institutional economics, this paper discusses that the economic essence of implementing the strategy of sustainable development is to realize the effective allocation of resources in the ecological environment. The theoretical basis for the analysis of the eco-environmental problems is that the market and the government allocate resources to the ecological environment and seek Institutional Innovation in Implementing the Strategy of Sustainable Development: Establishing a Green Accounting System with a View to Establishing the Economic Theoretical Basis for Implementing the Strategy of Sustainable Development and Providing a Practical Policy for Implementing the Strategy of Sustainable Development in All Economic Fields.