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通过对环境价值核算体系从比较性核算的角度入手进行研究,改变和突破已有环境价值核算“求和”的思想,避免对环境价值多重功能累加计算与现实市场交换之间矛盾的现象,也更加符合现实市场按照劳动价值理论以及消费者所需的效应价值理论进行交换的客观事实。比较性环境价值核算,是基于环境资源最优配置理论和将所有环境市场参与主体都作为“经济人”为假设前提的,包括功能性和直间接比较性环境价值核算两种体系,其具体的核算方法有按照市场的价值直接计算和将环境作为发展的变量来进行计算两种方法。当然,各种方法皆有其局限,但思想体系的建立是其最为关键和首要一步。
By studying the system of environmental value accounting from the perspective of comparative accounting, we can change and break through the existing idea of “value summation” of environmental value accounting to avoid the contradiction between the cumulative calculation of multiple values of environmental value and the exchange of real markets , But also more in line with the fact that the real market is exchanged according to the theory of labor value and the effect value theory required by consumers. Comparative environmental value accounting is based on the theory of optimal allocation of environmental resources and the assumption that all participants in the environmental markets are “economic persons”, including two systems of functional and indirect comparative environmental value accounting The specific accounting methods are based on the market value of the direct calculation and the environment as a variable to be calculated two ways of development. Of course, all kinds of methods have their limitations, but the establishment of the ideological system is the most crucial and primary step.