生存权保障、会计控制与环境监管

政府将保障广义利益相关者的生存权作为对企业进行环境监管的目标已被越来越多的研究者所接受，但通过怎样的机制实现这个监管目标一直是研究的难点。由于会计控制具有基础性与切实性的优势，因此，会计控制是实现生存权保障的最优机制之一。对企业环境破坏行为的会计控制机制设计是从微观与宏观两个方面进行构建，通过对生态权益的量化，使之成为企业进行主动环境控制的着力点。另外，会计控制机制还设计了用于政府评价的以生态权益为核心的环境评价体系，使之与企业评价指标对应，共同促进企业的环境控制行为。

Life-right Security, Accounting Control and Environmental Regulation

It is accepted by more and more researchers that the government should safeguard the life-right of the generalized stakeholders and make it as the aim of environmental regulation.But how to realize it is always the difficulty.Because the accounting control has the characteristic of fundamentality and reality,it is one of the best realizing mechanism.This paper designs the assessing index framework by measuring the ecosystem equity,which can make the firms take the initiative to have environmental control be...