摘要
环境成本按其发生的空间范围,可以分为内部环境成本和外部环境成本,目前大多数企业已经开始对内部环境成本进行确认计量和分配,而忽视了外部环境成本对企业的影响,本文依据生产者责任延伸(EPR)制度的理念对外部环境成本内部化进行理论分析,并结合我国企业环境成本核算的现状对外部环境成本内部化的约束机制进行探讨。
The environmental cost includes the inside environmental cost and the outer environmental cost according to its space scope. Some enterprises confirm and measure the inside environmental cost, but neglect the influence of the outer environmental cost. The paper analyses the theories of internalization of the Outer environmental cost according to EPR principle and researches on the controllable mechanism about the internalization of the outer environmental cost, combining the confirmation and quantitative condition of environmental cost in the enterprises.
出处
《河北大学学报（哲学社会科学版）》
CSSCI
北大核心
2007年第3期79-82,共4页
Journal of Hebei University(Philosophy and Social Science)
关键词
EPR制度
环境成本
外部环境成本内部化
约束机制
EPR system, environmental cost, internalization of the outer environmental cost, controllable mechanism
