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基于可持续发展的河流污染价值补偿机制研究
引用本文:袁广达.基于可持续发展的河流污染价值补偿机制研究[J].财会通讯,2007(2).
作者姓名:袁广达
作者单位:南京信息工程大学经济管理学院 江苏南京
摘    要:本文依据环境经济学物质平衡理论的概念框架,以污染者付费原则的环境经济政策为指导,研究上游河流水污染引发下游污染事件所造成的经济损失成本和事故技术等级关联系数,进而提出以公平和可持续的价值补偿标准为基础的经济补偿模型及其运作机制,为环境会计的相关计量提供参考。

关 键 词:可持续发展  河流水污染  环境保护  价值补偿机制

Research on Constructing the Pollution Value Compensating Mechanism Based on the Sustainable Development
Yuan Guangda.Research on Constructing the Pollution Value Compensating Mechanism Based on the Sustainable Development[J].Communication of Finance and Accounting,2007(2).
Authors:Yuan Guangda
Abstract:This article according as the concept frame of econology matter equilibrium theory,take the principle of the environment economic policy the pollution paying expenses as the direction,researching the correlation coefficient of the upriver water pollution inducing downriver pollution event leading the economic loss and accident technique grade,then proposed the value compensating mechanism of the upriver and downriver and operational mechanism basing the fair and sustainable value compensating standard.
Keywords:River pollution Environment protection Value compensating mechanism  
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