摘要
在经济发展过程中,由一个经济发展目标向另外一个经济发展目标转换的过程中必然会付出一些代价。这是可持续发展过程中的代价,即可持续发展成本问题。在新的历史条件下,可持续发展成本的出现改变了原有的成本视角,促使我们用全新的时空观来看待成本理论问题。本文采用规范分析的方法,通过分析可持续发展成本的理论现状和现实要求,探讨可持续发展成本理论的主要内容,进一步提出可持续发展成本理论的应用思路,为成本理论研究和成本管理实践提供新思路。
In the process of economic development,the conversion process from an objective of economic development to another will inevitably pay a price,which is the cost of sustainable development process,namely,the issue of sustainable development cost.Under new historical conditions,the appearance of sustainable development cost has changed the perspective of the original cost so that we can look at the issues of cost theory with the perspectives of complete new time and space.This article adopts the method of standard analysis,and through the analysis on theoretical status and practical demands of sustainable development cost,discusses the main contents of theory of sustainable development cost and further put forward the applicable ideas of the theory of sustainable development cost and provides ideas for the theoretical study and cost management practices.
出处
《企业经济》
CSSCI
北大核心
2011年第1期19-21,共3页
Enterprise Economy
关键词
可持续发展成本
成本理论
成本管理
Sustainable development cost
Cost theory
Cost management
