环境成本内部化的机制探讨

环境成本内部化是协调环境与必然要求，是实现可持续发展的基本手段。本文提出了环境成本内部化的内涵，阐述了环境成本内部化的理论依据，并设计了一个包括政府、社会和企业在内的实现体系，以期将环境成本纳入企业的日常经济核算，从而正确引导社会消费，真正实现可持续发展。

Probing into the Mechanism of Environmental Cost Internalization

Environmental cost internalization is the inexorable demand of coordinating development and environmental protection. Meanwhile, it is also one of the basic means to achieve a sustainable development of an enterprise. This essay covers the author's view of the connotation of environmental cost internalization, the theoretical foundation of environmental cost internalization, and a recommendation of an operation system involving government, society and enterprise. The proposed operation system aims to integrate the environmental cost into the daily financial accounting, to guide the social consumption properly, and to realize sustainable development eventually.