城镇化进程中的区域环境成本及其计量探析  

Regional Environmental Cost in the Urbanization Process and the Measurement

作　　者：周航[1] 黄琳[1] 

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028

出　　处：《商业经济》2014年第3期13-15,36,共4页Business & Economy

基　　金：国际科技合作项目:中国东南沿海城市群环境污染调控技术与示范(2011DFB91710)

摘　　要：城镇化的快速发展,对于区域环境的承载能力形成了极大的挑战。由此而产生的环境成本问题,不仅严重的阻碍了城镇化进程,也不可避免地造成了环境的恶化。目前,区域环境成本计量方法主要有作业成本法(ABC法)、预防支出法、机会成本法。通过对城镇化进程中区域环境成本计量与控制问题的研究,可寻求到改善区域环境成本管理的新途径,使区域环境成本降到最低,从而减少环境污染,优化区域环境建设,促进城镇化与区域环境的和谐发展。Rapid urbanization process has put a great challenge on regional environment bearing capacity. Issues in terms of environmen- tal cost caused by the rapid progress have severely hindered the progress itself and led to environmental deterioration. There are three ap- proaches in measuring regional environment cost, activity-based costing, preventive expenditure approach, and opportunity costing. The research on the measurement and control of the cost seeks to find a new approach to improve the management of the cost in ways that lower the cost, reduce environment pollution, optimize regional environment construction and facilitate the harmonious urbanization process and regional environment development.

关 键 词：城镇化进程 区域环境 环境成本管理 环境成本计量 

分 类 号：F740[经济管理—国际贸易]