| 排污权交易成本动因分析 |
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| 引用本文： | 张劲松,曹伟萍. 排污权交易成本动因分析[J]. 哈尔滨商业大学学报(自然科学版), 2012, 0(1): 106-109,114 |
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| 作者姓名： | 张劲松 曹伟萍 |
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| 作者单位： | 哈尔滨商业大学会计学院 |
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| 基金项目： | 国家教育部规划项目“排污权交易成本控制研究”(11YJA630192) |
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| 摘 要： | 排污权交易制度作为控制污染超量排放的方法之一,其有效实施必须以降低市场交易成本为前提.从国内外交易成本理论出发,分别从外部环境和企业内部分析排污权交易成本的形成机理和影响因素,提出降低排污权交易成本、提高交易效率的方法,为构建排污权交易市场提供理论指导和支持.
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| 关 键 词： | 排污权交易 交易成本 成本动因 |
Analysis on cost drivers of emissions trading |
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| ZHANG Jin-song,CAO Wei-ping. Analysis on cost drivers of emissions trading[J]. Journal of Harbin University of Commerce :Natural Sciences Edition, 2012, 0(1): 106-109,114 |
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| Authors: | ZHANG Jin-song CAO Wei-ping |
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| Affiliation: | (School of Accounting,Harbin University of Commerce,Harbin 150028,China) |
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| Abstract: | As one way of control pollution excess emissions,emissions trading system and its effective implementation must be premised to reduce market transaction costs.From domestic and foreign transaction cost theories,this paper analyzed the formation mechanism and emissions trading cost drivers from the external environment and internal respectively.Proposed methods on lower the emissions trading costs and improve transaction efficiency in order to provide theoretical guidance and support for the building of emissions trading market. |
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| Keywords: | emissions trading transaction costs cost drivers |
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