影响排污权交易成本控制的因素分析

传统会计中的狭义成本概念不能揭示排污权交易中成本的隐蔽性,对交易主体损耗的资源无法全面反映,并模糊了成本发生的动因.按交易流程对排污权交易成本进行细分,有利于企业把握交易过程中的资源流动转化,再根据交易主体对成本的管理限度,透析成本产生的内外部动因,可以帮助企业进行程序化成本优化管理.交易主体对成本和收益的统筹规划,将进一步提高排污权市场的活跃程度,从而实现运用市场机制进行资源配置、调节经济发展及环境保护.

Factors analysis of emissions trading costs concerning environmental protection and resource utilization

Traditional cost accounting can not reveal the cost of emissions trading , the loss of resources and motivation incurred can not be fully reflected either .The transaction process cost breakdown of emissions trading , will help enterprises to grasp the transaction process flow of resources transformation .According to the limits of cost management ,this paper ana-lyzed internal and external motivation can help enterprises optimize procedural costs manage -ment.Transaction costs and benefits subject to the co-ordination of planning ,would further enhance the level of activity of emission rights market , and achieved the allocation of re-sources helping achieve the goal of regulating the purpose of economic development and envi -ronmental protection .