环境会计计量属性与方法探讨

Nature and Approaches of Environment Accounting Measuremnet

环境会计计量是建立在劳动价值论和边际价值论基础之上的 ,效用单位成为环境会计计量的特有单位 ;机会成本、边际成本、替代成本成为环境会计计量的主要基础 ;调查分析法、费用效益分析法、保护费用法、恢复费用法、影子价格法、政府认定法、法院裁决法、数学模型法、文字表述法、历史成本法等成为环境会计计量的方法。

Environment accounting measurement is based on the theories of Labor Value and Marginal Value.Its specific unit is utility unit.Opportunity cost,marginal cost and substitution cost are its principal basis. The approaches used are: investigation-analysis,expense-efficiency analysis,protection expense,recovery expense,shadow price, government recognition, court ruling, mathematical model, verbal expression ,historical cost etc.