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21世纪我国经济发展已进入最大危机即生态危机阶段。长期来我国经济发展基本沿袭了靠资源高消耗来推动经济高增长的粗放模式。在“人类中心主义”思想和传统价值理论指导下 ,资源环境无价 ,无偿使用 ,资源和环境价值得不到补偿以致不能再生产 ,这是造成生态危机的重要原因。本项研究根据生态效率 10 %规律 ,应用“哺育动物和人类通过饮食而储备于内身和生存活动所耗用的化学能量U一般不超过生物圈 (主要是植物 )净生产力化学能E的 1%”生物圈发展稳定模式 ,确立了人类发展按此模式要求所应使用的最大限量能量E与人类饮食货币价值Y之间的对应联系和交换的能量 -价值转换公式EA =△Y ,由此创立了“自然———人类活动价值论”。它认为自然———人类是创造资源环境价值的两大并列主体。自然主体创造资源和环境的内在价值或自然价值 ,人类主体创造其社会价值 ,二者之和为其综合价值 ,从而扩展了传统的“人类劳动”价值论。自然———人类活动价值论为将资源与环境价值纳入国民经济核算体系即建立绿色会计制度奠立了价值基础。
In the 21st century, our country’s economic development has entered the biggest crisis that is the stage of ecological crisis. For a long time, our country’s economic development has basically followed the extensive mode of boosting economic growth due to the high consumption of resources. Under the guidance of “anthropocentrism” and traditional value theory, resource and environment can not be re-produced due to priceless and unpaid use of resources and environment, which is an important cause of ecological crisis. According to the law of 10% efficiency of ecological efficiency, this study applied “chemical energy consumed by nursery animals and humans stored in their bodies and their living activities through eating and drinking does not generally exceed 1% of the net productivity of the biosphere (mainly plants) ”The Biosphere Development Stabilization Model has established the energy-value conversion formula EA = △ Y for the corresponding linkages and exchanges between the maximum energy E that should be used by human development in accordance with this model and the monetary value Y of the human diet, “Nature --- Human Activity Theory of Value.” It considers nature --- human beings are the two major contributors to the value of resources and the environment. The natural subject creates the intrinsic value or natural value of resources and environment, and the human subject creates its social value. The sum of the two is its comprehensive value, thus expanding the traditional “human labor” value theory. Nature --- Human Activity Value Theory establishes the value basis for integrating the value of resources and environment into the system of national economy accounting, that is, establishing a green accounting system.