摘要
本文对不同的环境成本概念及不同概念下的计量模式进行了分析。目前的环境成本概念大体分为微观财务成本、微观经济成本、宏观经济成本三种,相应地,其计量方法也有所不同。目前,环境会计采用的是微观财务成本观念,而忽视微观经济成本;宏观核算则主要采用了宏观经济成本观念。
This paper discusses the different views on environmental cost and the measurement methods accordingly. Environmental cost can be divided into three categories：micro-financial cost, micro-economic cost, and macro-economic cost. At present, environment accounting system adopts micro-financial cost but neglects external costs of the business. While national accounting system mainly adopts macro-economic cost . Both systems should be improved.
出处
《当代经济管理》
2005年第5期74-79,共6页
Contemporary Economic Management
关键词
环境成本
环境会计
国民经济核算
environmental cost
accounting for environment
national accounting system
