资源与产业 ›› 2010, Vol. 12 ›› Issue (2): 10-15.

• 资源战略 • 上一篇    下一篇

企业环境成本内部化与应对绿色壁垒的措施

 黄晓梅   

  1. (淮阴工学院 经济管理学院,  江苏 淮安 223001)
  • 收稿日期:2009-08-27 修回日期:2010-02-02 出版日期:2010-04-20 发布日期:2010-04-20
  • 作者简介:黄晓梅(1972— ),女,硕士、讲师,主要从事成本管理研究。E-mail:hxm124@yeah.net

APPROACH TO GREEN BARRIERS OF INTERNALIZATION OF ENTERPRISE’S ENVIRONMENTAL COSTS

HUANG Xiao-mei   

  1. (School of Economics and Management, Huaiyin Institute of Technology, Huaian 223001, China)
  • Received:2009-08-27 Revised:2010-02-02 Online:2010-04-20 Published:2010-04-20

摘要:

绿色壁垒的产生有着深刻的社会、政治、经济原因,在本质上具有二重性,在保护环境的同时,也对贸易形成了障碍。面对绿色壁垒给我国带来的挑战,我们应正视其保护环境、促进社会可持续发展的合理性的一面,通过推行环境成本内部化,纠正环境成本外部性造成的产品价格的扭曲和市场的失灵,实现资源的合理配置,从根本上解决环境与经济的协调问题。最终将引导企业向绿色化发展,冲破绿色壁垒,实现经济效益和环境效益的“双赢”。而面对其不合理的一面,我们也应积极采取各种贸易救济措施,同时合理构筑我国的绿色壁垒,以维护自己的合法权益。

关键词: 绿色壁垒, 环境成本, 环境成本内部化

Abstract:

The green barriers, originated from the deep of society, politics and economy, have dual character intrinsically, which protect the environment, but hamper the trading. To be facing such a challenge, we shall envisage the reasonableness for protecting environment and making for sustainable development of social economy. Through the implementation of the internalization of environmental costs, the distortion of the product price and the market failures can be corrected by the externality of environmental costs, the resources allocation can be optimized in the efficient market system, the problem whether trade and environment can coordinate can be resolved fundamentally.Finally, it will guide the development of enterprises to green and break the green barrier to achieve economic and environmental benefits of “win-win”.China should adopt certain trade aid measures corresponding to the unreasonable ones, and construct green barrier to defend legal rights and interests.

Key words: green barriers, environmental costs, internalization of environmental costs

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