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环境成本内部化与企业竞争力
引用本文:宋小芬,阮和兴.环境成本内部化与企业竞争力[J].经济与管理,2004,18(7):43-46.
作者姓名:宋小芬  阮和兴
作者单位:1. 肇庆学院,财经系,广东,肇庆,526061
2. 暨南大学,管理学院,广东,广州,510632
摘    要:环境成本内部化可以纠正市场失灵,优化资源配置,促进社会经济的可持续发展,是21世纪经济发展的重大趋势。环境成本内部化对企业的影响是多重的和不确定的,与环境标准、企业的贸易依存度、企业产品的品质、企业的规模和生产水平、企业的组织结构、企业所处的社会背景等多种因素有关。从短期来看,环境成本内部化因为增加了企业成本倾向于削弱企业竞争力,但从长期看来,环境成本内部化与企业维持和提升自身生产力和竞争力是相一致的。最后,本文针对中国企业给出了若干应对环境成本内部化的对策。

关 键 词:环境成本  内部化  企业竞争力
文章编号:1003-3890(2004)07-0043-04
修稿时间:2004年4月9日

Internalization of Envionmertal Cost and Enterprise Competitiveness
SONG Xiao-Fen,Ruan He-xing.Internalization of Envionmertal Cost and Enterprise Competitiveness[J].Economy and Management,2004,18(7):43-46.
Authors:SONG Xiao-Fen  Ruan He-xing
Abstract:As the main trend of economic development in 21st century, internalization of environmental cost can correct market failures and optimize resources allocation, so finally it makes for sustainable development of social economy. What internalization of environment cost would do to enterprise competitiveness is multiple and uncertain, which relates to the enterprise criterion, to what extent a enterprise depends on international trade, products' quality, the size and the level of a enterprise, the structure of a enterprise, the social background and so on. In short-term, internalization of environmental cost seems to weaken an enterprise competitiveness as it increase the cost; but in long-term, it would help a enterprise maintain and increase its competitiveness because it forces the enterprise to better its productivity. In the last part, there are some advices given to China's enterprise to deal with internalization of environmental coat.
Keywords:environmental cost  internalization  enterprise competitiveness
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