摘要
在实践领域,旅游产业生态化的企业运作根本动因在于对成本的约束,因此,对生态环境进行内生化的成本核算处理是旅游企业实施生态化的基本判据。本文首先研究将人类劳动向生态系统延伸而形成的生态经济价值理论,建立旅游生态环境成本与旅游生态经济价值的对应关系,将生态环境成本与经济价值、人类劳动关系结合起来,从而为建立生态环境成本内生化模型奠定了理论基础;其次,以外部成本效应理论为研究起点,论证并分析出通过税费手段摊派外部环境成本的缺陷,建立了旅游产业生态化过程中环境成本低代价内生化应用模型;最后,根据产权理论,总结出政府为旅游产业生态化的战略发展进行必要干预和调控的具体思路。
In practice areas, the hmdamental motivations of eco-tourism industry lies in the cost constraints. Therefore, the cost accounting treatment of the internalization of tourism ecological environmental cost is the fundamental criterion for tourism companies to actualize ecological tour. This paper studies the eco-economy value theory formed by the human labor extending to an ecological system. It combines ecological environmental cost with economic value and labor relationship of human being, thus laying a theoretical foundation for forming an ecological environmental cost internalization model. Taking the external cost effective theory as the starting point, this paper demonstrated and analyzed the defects of the apportion of external environmental cost by taxes and fees means, and built an internalization model with low environmental cost. Finally, based on property right theory, this paper summed some specific ideas for the government intervention and regulation to the strategic development of eco-tourism industry.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2009年第1期99-103,共5页
China Population,Resources and Environment
基金
教育部人文社科青年基金项目(编号:07JC790054)
湖北省教育厅人文社科研究项目(编号:2007y017)
关键词
生态资源
生态环境成本
内生化
生态经济价值
干预与调控
ecological resources
ecological environmental cost
internalization
eco-economy value
intervention and regulation