| 论区域环境累积成本的构成与计量模式 |
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| 引用本文： | 肖序,周志方.论区域环境累积成本的构成与计量模式[J].环境污染与防治,2005,27(8):604-607. |
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| 作者姓名： | 肖序 周志方 |
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| 作者单位： | 中南大学商学院,湖南,长沙,410083 |
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| 摘 要： | 从一定区域内环境的累积影响角度出发，尝试性地创建了区域环境累积成本的概念与构成，在此基础上提出了计算区域环境累积成本的两种不同模式——测度环境损失的经济模式与计量实际费用的会计模式，并对其应用作了较详细的阐述。其意义在于，它立足于区域层面揭示了环境成本的构成与计量，为区域环境管理提供了成本效益评价的基本模式。
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| 关 键 词： | 环境成本 区域环境累积成本 区域环境累积成本核算 |
| 收稿时间： | 2005-05-08 |
Composition and calculation mode of regional environment accumulated cost |
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| Xiao Xu,Zhou Zhifang.Composition and calculation mode of regional environment accumulated cost[J].Environmental Pollution & Control,2005,27(8):604-607. |
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| Authors: | Xiao Xu Zhou Zhifang |
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| Institution: | Business School of Center South University, Changsha Hunan 410083 |
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| Abstract: | From the angle of environment accumulated influence in a given area, the concept and composition of regional environment accumulated cost is proposed. Two kinds of different calculation modes of regional environment accumulated cost, i. e. , the economic modes of estimating environmental losses and the accounting mode of measuring the real expenses, were established and justified in detail. |
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| Keywords: | Environment cost Environment accumulated cost of region Accounting of regional environment accumulated cost |
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