| 生态产权会计：一个理论分析框架 |
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| 引用本文： | 雷新途,石道金.生态产权会计：一个理论分析框架[J].财经论丛,2007(3):58-64. |
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| 作者姓名： | 雷新途 石道金 |
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| 作者单位： | 1. 中南大学商学院,湖南,长沙,410083
2. 浙江林学院经济管理学院,浙江,杭州,311300 |
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| 摘 要： | 生态资源普遍存在突出的“公地悲剧”和“外部性”的产权困境。本文以此为命题缘起,提出旨在实现会计产权功能,化解生态产权困境,提高生态产权效率的一种边缘交叉新学科——生态产权会计学。并且通过界定其基本定位、目标、职能及主要研究内容,描述了生态产权会计的基本框架。
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| 关 键 词： | 产权 会计 生态产权会计 |
| 文章编号： | 1004-4892（2007）03-0058-07 |
| 修稿时间： | 2007-01-21 |
Eco-property-rights Accounting:A Theoretical Framework |
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| LEI Xin-tu,SHI Dao-jin.Eco-property-rights Accounting:A Theoretical Framework[J].Collected Essays On Finance and Economics,2007(3):58-64. |
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| Authors: | LEI Xin-tu SHI Dao-jin |
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| Institution: | 1. School of Business, Central South University, Changsha 410083, China; 2. School of Economy and Administration Zhejiang Forestry University, Hangzhou 311300, China |
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| Abstract: | The ecological resources have widespread and highlighted property-rights plight,which are so-called "tragedy of the commons"and"externality".With the plight of ecological property-rights as an origin of proposition,the paper put forward a cross-disciplinary subject,eco-property-rights accounting in order to achieve property-rights functions of accounting,resolve the ecological property-rights plight and improve efficiency of eco-property-rights.Meanwhile,by defining its basic orientation,objectives,functions and the main part,the paper describes the framework of eco-property-rights accounting. |
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| Keywords: | property-rights accounting eco-property-rights accounting |
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