外部成本的一种测定框架——理论模型及政策思考

A MEASURING FRAME OF EXTERNAL COST——THEORETIC MODEL AND POLICY CONSIDERATION

污染作为一种外部成本 ,对可持续发展战略的实施造成了障碍。本文借助绿色会计的有关思想 ,以污染为例 ,将其纳入了外部成本的一个测定框架。在这个测定框架里 ,将外部成本的产生与其相应的承担对应起来 ,以实现公平与效率的原则。然后通过一个实例的分析 ,从一般意义上验证了这一测定框架的可行性。最后 ,给出了进一步的思考。

Using some ideas of the green accounting, the author put pollution into a measuring frame of the external cost, in which the producing and assuming of external cost are corresponding. Then take a factory as an example, this frame's feasibility is presented. In the end, a further thinking is generally brought forward.