环境成本核算研究的进展

Advances in the research on environmental cost accounting

环境成本核算作为环境管理的基础工作,在绿色国民经济核算体系构建,在涉及环境费用效益分析,在制定适当的环境标准、环境收费等政策时发挥着重要作用。在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上,指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱,并对环境成本核算方法的研究进行了总结与分析。阐明了研究队伍综合化、宏观核算微观化、核算方法科学化是环境成本核算研究的发展趋势,时空范围的处理、环境服务产出的处理、内部环保外部化处理是环境成本核算研究的难点与热点问题。

As the basic job of environmental management, environmental cost accounting plays an important role in the policy, such as the construction of Green GDP Accounting System, environmental cost-benefit analysis, constitute environmental standards, etc. Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost (MOC) theory and environmental cost accounting theory of SEEA were the four main theories of environmental cost accounting. Then the paper concluded and analyzed the methods of environmental cost accounting and clarified that research group colligated, macro accounting microcosmic and accounting methods science were the development direction of environmental cost accounting research. Finally, it advanced that how to deal with the time and space, how to deal with the environmental service output and how to deal with the inner environmental protection cost were the hotspot questions in environmental cost accounting research.