CAJ | 학술논문

环境成本是衡量经济发展代价---环境污染与生态破坏的主要方式，也是制定生态补偿标准的重要依据之一，但现有研究中很少明确提出以环境成本为依据核算生态补偿标准。主要从环境成本入手，在全面总结国内外近期有关生态补偿标准制定以及环境成本的基础之上，对环境成本的概念和核算方法进行了概述，分析了目前环境成本核算研究中存在的一些问题，对环境成本与保护成本关系、环境成本空间化进行了讨论，认为环境成本学科综合化、核算方法科学化是未来的发展趋势，环境成本的空间化是未来的研究重点。
배경성본시형량경제발전대개---배경오염여생태파배적주요방식，야시제정생태보상표준적중요의거지일，단현유연구중흔소명학제출이배경성본위의거핵산생태보상표준。주요종배경성본입수，재전면총결국내외근기유관생태보상표준제정이급배경성본적기출지상，대배경성본적개념화핵산방법진행료개술，분석료목전배경성본핵산연구중존재적일사문제，대배경성본여보호성본관계、배경성본공간화진행료토론，인위배경성본학과종합화、핵산방법과학화시미래적발전추세，배경성본적공간화시미래적연구중점。
Environm ental costs, show ing as environm ent pollution and ecological destruction, are the expense we have to pay for the econom ic developm ent.Environm entalcosts are also one of the im portantbases for evaluating com pensation standard.However,in existing studies few have putforw ard clearly accounting of ecologicalcom pensation standard based on environm ental costs.From the perspective of the environm entalcost,the paper aim s atsum m arizing recentstudy of environm entalcosts in dom estic and overseas.B ased on clearing som e conceptions of environm ental costs and accounting m ethods, the paper points out som e problem s in the research of environm ental costs accounting.What’s m ore,the relationship ofenvironm entalcosts and protection costs,and how to dealw ith the costofenvironm entin space are discussed. B esides, the paper clarifies that colligated research group and scientific accounting ethods would be the developm ent direction of environm entalcostaccounting research.Finally,how to dealw ith the costs of environm entin space w as the hotspot question in environm entalcosts accounting research.