生态产权会计:一个理论分析框架

Eco-property-rights Accounting:A Theoretical Framework

生态资源普遍存在突出的“公地悲剧”和“外部性”的产权困境。本文以此为命题缘起,提出旨在实现会计产权功能,化解生态产权困境,提高生态产权效率的一种边缘交叉新学科——生态产权会计学。并且通过界定其基本定位、目标、职能及主要研究内容,描述了生态产权会计的基本框架。

The ecological resources have widespread and highlighted property-fights plight, which are so-called ＂tragedy of the commons＂ and ＂externality＂. With the plight of ecological property-fights as an origin of proposition, the paper put forward a crossdisciplinary subject, coo-property-fights accounting in order to achieve property-rights functions of accounting, resolve the ecological property-rights plight and improve efficiency of eeo-property-rights. Meanwhile, by defining its basic orientation, objectives, functions and the main part, the paper describes the framework of eeo-property-rights accounting.