绿色核算:从弱可持续性到强可持续性

Green Accounting: From Weak Sustainability to Strong Sustainability

当前的绿色核算是一种弱可持续性的度量,因为它假定自然资本与人造资本之间是替代的关系;相反,强可持续性则认为二者之间是互补的关系。绿色核算需要拓宽其边界,在对弱可持续性度量的基础上,扩展到对强可持续性的度量。

Study on green accounting in recent literatures is a measure on weak sustainability, which assumes that the relationship between natural capital and man-made capital is substituted while strong sustainability recognizes as complementary. Green accounting requires extend its boundary, including the measure on weak sustainability and strong sustainability.