我国工业行业生态环境成本补偿标准设计——基于环境损害成本的计量方法与会计处理  

Design of Ecological Environment Cost Industry Compensation Standard in our Country——Measurement Method based on the Environmental Damage Cost and Accounting Treatment

作　　者：袁广达[1] 

机构地区：[1]南京信息工程大学经济管理学院会计系,210044

出　　处：《会计研究》2014年第8期88-95,97,共8页Accounting Research

基　　金：国家社科基金一般项目(12BGL034;13BGL11);教育部人文社会科学研究规划基金项目(12YJA790176)阶段性研究成果

摘　　要：本文从传统会计收益和计算方法改进入手,以边际成本理论与生产要素理论为依据,以2003-2010年我国七大重污染行业为研究对象,通过综合评价模型对生态环境污染状况进行等级评价和标准划分,结合面板随机系数模型考察生态环境污染等级指数对六大非重污染行业利润总额的影响程度,对我国工业行业生态环境损害成本补偿理论、补偿标准和会计处理进行了设计。The paper started from the traditional accounting income and the improved calculation method,based on the production factor theory and the marginal cost theory,and used the seven heavy pollution industries from 2003 to 2010 as the research object,conducted grade assessment and standard division for the situation of environmental pollution through a comprehensive evaluation model,examined the influence degree of the ecological environment pollution index on total profits of the six non- heavy pollution industries combined with panel random coefficient models,designed the ecological environmental damage cost compensation theory,compensation standards and accounting treatment of industrial sector in China.

关 键 词：工业重污染行业 综合评价模型 面板随机系数模型 环境成本补偿 会计方法 

分 类 号：F425[经济管理—产业经济] F406.7[环境科学与工程—环境工程] X322