摘要
绿色浪潮已经席卷世界市场,如何规避绿色贸易壁垒的研究已有不少,但消极规避始终不是解决这一问题的最终出路。我国企业要在世界市场开创一片天地,就必须变被动为主动,积极将绿色环保理念引入到我国企业生产和管理中。本文从绿色GDP的研究角度来审视企业生产的成本核算环节,将企业内外部成本做了更全面的考虑,从而为我国生产者时企业的生产方式转变进行深层次思考提供参考依据。
The green tide has already swept across the world market. There are too many researches in how to dodge the green trade protectionism. But this is not the final solve of this problem, if our enterprise want to find a lager piece of portion in the wodd market , they must change passively for initiative, introduces the positively environmental protection idea in our enterprise production and the management This article carefully examines the cost accounting from the green GDP angle, has made a more comprehensive consideration of the enterprise internal and external cost, thus which provides the reference for our country producers to ponder on the deep level enterprise's production method transformation.
出处
《上海商学院学报》
2008年第1期84-87,共4页
Business Economic Review
关键词
绿色GDP
绿色贸易壁垒
国际市场
green GDP, green trade barriers, international market