生态补偿中的环境成本核算研究综述

Review of Environmental Costs Accounting in PES

环境成本是衡量经济发展代价——环境污染与生态破坏的主要方式,也是制定生态补偿标准的重要依据之一,但现有研究中很少明确提出以环境成本为依据核算生态补偿标准。主要从环境成本入手,在全面总结国内外近期有关生态补偿标准制定以及环境成本的基础之上,对环境成本的概念和核算方法进行了概述,分析了目前环境成本核算研究中存在的一些问题,对环境成本与保护成本关系、环境成本空间化进行了讨论,认为环境成本学科综合化、核算方法科学化是未来的发展趋势,环境成本的空间化是未来的研究重点。

Environm ental costs, show ing as environm ent pollution and ecological destruction, are the expense we have to pay for the econom ic developm ent.Environm entalcosts are also one of the im portantbases for evaluating com pensation standard.However,in existing studies few have putforw ard clearly accounting of ecologicalcom pensation standard based on environm ental costs.From the perspective of the environm entalcost,the paper aim s atsum m arizing recentstudy of environm entalcosts in dom estic and overseas.B ased on clearing som e conceptions of environm ental costs and accounting m ethods, the paper points out som e problem s in the research of environm ental costs accounting.What’s m ore,the relationship ofenvironm entalcosts and protection costs,and how to dealw ith the costofenvironm entin space are discussed. B esides, the paper clarifies that colligated research group and scientific accounting ethods would be the developm ent direction of environm entalcostaccounting research.Finally,how to dealw ith the costs of environm entin space w as the hotspot question in environm entalcosts accounting research.