摘要
文章阐述了环境成本一般演进逻辑与具体演进规律,认为：环境成本的产生及大小受到公众与企业经济意识的制约与推动。文章试图从伦理学视角挖掘环境成本的真谛与内涵,并得出结论：企业环境成本的产生、扩大与消亡实际上是企业本身的经济利益与社会伦理道德动态博弈的过程。
This paper describes the general developing logics ＆ discrete developing rules of environmental cost and makes a conclusion that the enterprise environmental cost is influenced or restrained by the economic thinking of the public ＆ firms. Then, the meaning or essence of enterprise environmental cost is discussed by the author, and a conclusion is made that the formation of environmental cost is the product of dynamic game process between enterprise economic benefit and social ethics.
出处
《上海立信会计学院学报》
2006年第6期18-22,共5页
Journal of Shanghai Lixin University of Commerce
基金
陕西理工学院专项科学研究基金项目(SLGQD0422)资助
关键词
环境成本
经济意识
博弈
environmental cost
economic thinking
game
