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基于环境成本的资源产品价格体系构建
Construction of price system of resource products based on environmental cost
【摘要】 针对资源产品价格构成问题,采用归纳分析的方法,对中国资源产品价格构成进行了理论分析,环境成本构成不完整是现有资源价格体系扭曲的主要原因,提出加大自然资源定价机制和环境成本内部化的改革,推进资源产品全成本核算制度和重构资源税费制度等建议,为资源产品合理定价提供参考。
【Abstract】 In view of the problem for resource product price,using inductive analysis,China’s resource product prices are analyzed in theory.Incomplete composition of environmental cost is the main reason for the existing distorted resource price system.Suggestions are put forward that the government should focus on the reformation of the natural resource pricing mechanisms,the internalization of environmental cost,the full cost accounting system of resource product,the reconstruction of resource taxation system,etc,which may give the reference for reasonable pricing of the resource products.
【Key words】 resource product; environmental costs; price system; composition of cost; resource tax;
- 【文献出处】 辽宁工程技术大学学报(社会科学版) ,Journal of Liaoning Technical University(Social Science Edition) , 编辑部邮箱 ,2015年05期
- 【分类号】F062.1
- 【被引频次】5
- 【下载频次】149