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。
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.
出处
《环境污染与防治》
CAS
CSCD
北大核心
2005年第8期604-607,共4页
Environmental Pollution & Control
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
Environment cost Environment accumulated cost of region Accounting of regional environment accumulated cost
