经济学视野下环境成本的会计内涵:规制驱动抑或责任驱动

从经济学的角度来看,环境是一项资产,对环境资源的使用应该付费。然而,环境资源负外部性效应的存在导致环境成本会计不可能在企业内部自动产生。是什么驱动企业等经济实体确认环境的使用成本,是环境规制的驱动抑或是环境责任的驱动？文章基于环境规制、环境责任与环境成本的联系来探讨环境成本的会计内涵,并厘清经济学与会计学不同观念上环境成本之间的关联度具重要的理论价值。

Accounting Connotation of Environmental Cost from Economics View:Regulation Drive or Responsibility Drive

From the viewpoint of economics,Environment is an asset and the use of it should be paid for.Environmental cost accounting can not generate inside entity automatically because of the presence of negative external effects of environmental resource.What drive entities to identify the using costs of environment,environmental regulation or environmental responsibility？ It has very important theoretical value to discuss the accounting connotation of environmental cost and to clarify different environmental costs relationship between economics notion and accountancy notion based on the relationship among environmental regulation,environmental responsibility and environmental cost.