绿色会计--实施可持续发展战略的重要考核制度

Institution innovation for realizing sustainable development-Formulating green accounting institutions

摘要: 从徽观经济学和新制度经济学角度，探讨了实施可持续发展战略的经济本质是实现生态环境资源有效配置，从理论上透析生态环境问题的制度根源是市场与政府配置生态环境资源失灵，寻求实施可持续发展战略的制度刨新切入点——构建绿色会计制度，以期为实施可持续发展战略奠定经济学理论基础，为我国可持续发展战略在各经济领域具体实施提供切实可行的政策依据。

Abstract: From micro-economics and institution economics，the paper discusses the economic Causes of realizing sustainable development，analyses the institutional causes of ecoenvironmental problems，and proposes institution innovation point of realizing optimum allocation of ecoenvironment resources-formulating green accounting institutions.