基于政企博弈视角的企业环境成本分析

生态环境成本已成为企业环境会计核算的重要科目,同时,各级政府有通过征税等方式来保持良好生态环境、减少生态破坏和环境污染的义务,因此,企业生态环境成本外部性与政府的公益性会有"冲突",双方的博弈也在所难免。通过建立政府与企业战略博弈框架,分析影响政企博弈的因素,达到企业生态环境成本与政府监管收益(生态环境补偿)的最优化组合。

Analysis of Enterprises' Environmental Cost Based on Game Theory between Enterprises and Government

The ecological environment cost for enterprises has been an important subject in environmen-tal accounting.At the same time,governments at all levels have the obligations to maintain a good ec0logi-cal environment and reduce environmental pollution/ecological damage through taxation.It is obvious there is a conflict between the externality of enterprise environment cost and the commonweal of the government.The two side game is inevitable.This article is to establish the government and corporate strategy fra...