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长期以来,成本理论研究主要是在经济与管理领域内进行,较少涉及自然资源与环境系统。随着环境状况的日益恶化,经济可持续发展战略的实施已受到严重制约,将环境及其资源纳入成本理论研究已迫在眉睫。文章按环境成本的空间范围分将环境成本分为外部环境成本与内部环境成本,并针对这两类成本分别展开有关计量与控制方面的论述。
For a long time, the study of cost theory was mainly conducted in the economic and management fields, and it was less concerned with natural resources and environmental systems. With the deteriorating environmental conditions, the implementation of the economic sustainable development strategy has been severely constrained, and it is imminent to incorporate the environment and its resources into the cost theory. According to the spatial scope of environmental costs, the article divides environmental costs into external environmental costs and internal environmental costs, and discusses the measurement and control aspects of these two types of costs.