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环境成本核算的新构想

New Ideas on Assessing Environment Costs

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【作者】 朱勤丰林兴冬

【Author】 ZHU Qin-feng1,LIN Xing-dong2(1.Accounting Department,Zhejiang Finance Profession College,Hangzhou,Zhejiang 310020,China;2.Department of Finance and Economics,Chongqing Jiaotong University,Chongqing 400074,China)

【机构】 浙江金融职业学院会计与信息系重庆交通学院财经系 浙江杭州310020重庆400074

【摘要】 随着市场经济的迅猛发展,自然资源遭到过度开采,废弃物质大量排放,生态环境日益恶化。对于环境污染严重或开发稀缺的、不可再生的自然资源的企业,往往可以以环境污染为代价创造几千万的收益,而政府部门却不得不花几亿投资来治理。这些高污染企业以其较低的环境成本,反而成为一个地区的缴税大户,受到地方政府的重点保护。为了遏止这种怪异现象的继续恶化,实现党和政府提出的可持续发展战略,提出环境成本核算的新构想。

【Abstract】 With the rapid development of market economy,new crises appear.Natural resourses have been excessively exploited.Waste substances have been massively let out.Ecological environment is deteriorating.Those enterprises,which were devoted to exceeding exploitation of rare and unproductive natural resources and contribute to a large degree to pollution of environment,can often get a big profit of tens of millions at the expense of environment,in contrast with which the government has to invest hundreds of millions to improve the resulted bad environment.The enterprises,leading to high pollution,however ,are often the great tax-payers in some regions because of their low environment costs,and they can get protection from local governments.To cease the deterioration of this strangeness and realize the strategy on sustainable development,here are some new ideas on assessing environment costs.

  • 【文献出处】 重庆交通学院学报(社会科学版) ,Journal of Chongqing Jiaotong University (Social Sciences Edition) , 编辑部邮箱 ,2003年04期
  • 【分类号】X196
  • 【被引频次】14
  • 【下载频次】226
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