论经济外部性的会计核算方法

A Discussion on Accounting Method of Economic Externality

传统的会计将会计核算界定在具体的微观会计主体范围内，重利已而轻利他。然而，当经济外部性开始由微观上的相互影响转化为对宏观经济的相互制约时，人们对漠视微观经济对宏观经济的影响而导致宏观经济环境恶化的事实就再也不能熟视无睹了。

Traditional accounting limits accounting to the ange of the specific micro-accounting, more self-care less care over the others. However, When economic externality begins to convert from influencing each other in the microeconomy to restricing each other in the macroeccnomy, people will not ignore the fact that paying no attention to the microeconomys influence on the macroeconomy resulted in the deterioration of macroeconomic environment. It will be accountable people historical responsibitity to research accounting procedure and methods of economic erternality.