环境会计运行机制初探

On the Operating System of Environmental Accounting

构建环境会计面临着环境资源产权不明及其造成的外部不经济性以及可持续发展与“经济人”假设之间的矛盾等问题。针对这些问题,本文提出了环境会计的运行机制,试图界定政府和企业在实行环境会计中的不同角色。

In constructing the environmental accounting there is the problem of indefinite property right of en-vironmental resources. This problem would result in the external 'diseconomies' and the contradiction betweenthe sustainable development and the assumption of the 'economic man'. To solve these problems this papersuggests the operating system of environmental accounting in order to define the different roles of the govern-ment and the enterprises in the practice of environmental accounting.