| 生态效益外部性的计量思路与计量模式研究 |
| |
| 引用本文： | 张长江.生态效益外部性的计量思路与计量模式研究[J].生态经济(学术版),2010(2). |
| |
| 作者姓名： | 张长江 |
| |
| 作者单位： | 南京工业大学经济管理学院; |
| |
| 摘 要： | 会计概念中的生态效益外部性计量应从生态效益价值计量和生态收益计量两方面入手。生态效益价值计量将广泛运用公允价值模式,并结合生态学等学科方法,在生态效益生态因子计量基础上,分固碳释氧、涵养水源、生态防护、净化环境、生物多样性、生态游憩、保育土壤七类计量。生态收益计量基本采纳当前对收入的计量方法,分生态效益财政补偿收益计量和生态服务市场交易收益计量(后者又包括生态服务销售收入、生态服务劳务收入和生态服务合同收入)。期末对当期生态效益价值及生态收益的计量结果予以汇总,计量出当期的生态效益外部性。
|
| 关 键 词： | 生态效益外部性 生态效益价值 生态收益 会计计量 |
A Study on Methodology and Pattern of Measurement for Eco-efficiency Externalities |
| |
| ZHANG Changjiang.A Study on Methodology and Pattern of Measurement for Eco-efficiency Externalities[J].Ecological Economy,2010(2). |
| |
| Authors: | ZHANG Changjiang |
| |
| Abstract: | In accounting conception, measurement of eco-efficiency externalities depends on measurement of eco- efficiency value and ecological income. The measurement of eco-efficiency value will most fully use fair value methods, else utilize other subject method such as ecology, and will be divided into 7 categories, namely, carbon sequestration & and oxygen release, water conservation, ecological protection, environmental purifying effects, biological diversity, ecological recreation, and soil conservation. The me... |
| |
| Keywords: | eco-efficiency externalities eco-efficiency value ecological income accounting measurement |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
