A Comparative Study On Micro-Cost And Total Social Cost Of Enterprise

Since the first time since the industrial revolution of the eighteenth century,enterprise as independent economical unit its production efficiency has been greatly improved,material abundance at the same time,the discharge of pollutants in the process of production caused great influence to the ecology and environment.It also leads to the reflection on the traditional linear production mode of high energy consumption,high pollution and high emission,which leads to the introduction of environmental engineering or terminal management mode and the current clean production mode.From the perspective of the whole society,as a result of these brought about by the negative externalities and the pollution discharge of some external cost reasons,making the total cost of the whole society to prep above cost of the enterprise internal,the difference between the two will ultimately passed on to the society and future generations.To help solve the problem,the author defines corporate social total cost,and linear mode of microscopic cost,the enterprise microscopic cost,environmental cost,internal environment and external environment cost,on the basis of the derived the external environment is the enterprise microscopic cost and social cost the difference between the total cost is equal to the product of the sum of the marginal cost and its emissions of pollutants and the environmental taxes already imposed(discharge),the author choose the shadow price model using the directional distance function to compute the marginal cost of pollution.In addition,in order to further study the difference between enterprise micro cost and social total cost,namely external environment cost,six hypotheses about external environment cost are proposed.Select China's nine years in 2007-2007 data of 30 provinces,cities and autonomous regions as the research sample,use Eviews software to build panel data model to empirical research,the research conclusions:external environment cost and negatively correlated with the government regulation;The external environmental cost is negatively correlated with corporate social responsibility;The external environmental cost is negatively correlated with government environmental expenditure;The external environmental cost is negatively correlated with the upgrade of industrial institutions;External environmental costs are negatively correlated with public participation;The external environmental cost is negatively correlated with the size of the enterprise,and the research results prove that all six research hypotheses are valid.In order to reduce the cost of external environment,the author puts forward Suggestions from three aspects:improving environmental mechanism,implementing and attribution of environmental tax,and encouraging public participation in pollution control activities.