哈尔滨商业大学学报（自然科学版）Issue(2)：234-237,245,5.
影响排污权交易成本控制的因素分析
Factors analysis of emissions trading costs concerning environmental protection and resource utilization
摘要
Abstract
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 .关键词
排污权/交易成本/成本动因Key words
emission rights/transaction costs/cost drivers分类
资源环境引用本文复制引用
张劲松,代东力..影响排污权交易成本控制的因素分析[J].哈尔滨商业大学学报（自然科学版）,2014,(2):234-237,245,5.基金项目
黑龙江省科技攻关项目（ GC12 D302）． （）
