环境会计计量模式初探

目前,环境会计计量问题已成为我国研究的重点。以效用理论和经济计量学方法为基础,以个体环境会计计量对象的价值回归还原、影子价格、机会成本和危害资本化等计量方法,建立环境会计计量模式,可真实地反映企业的所费和所得,达到发展效益和保护效益均衡,实现环境资源效用的资本化。

The measure pattern research of Environmental accountant

At present,the question of environment accountant measure has to become the key research point in our country.Take effectiveness theory and the econometrics method as the foundation,measures the object value return to original state by individual environment accountan,using the methods of shadow price,opportunity cost and harm capitalization to establish environmental accountant pattern is possibly veritably reflect the enterprise spends and obtained,achieved the development benefit and the protection benefit are balanced,realization environment resources effectiveness capitalization.