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《China Population Resources and Environment》 2009-01
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Internalization of Tourism Ecological Environmental Cost

HU Fen(Business School of Hubei University,Wuhan Hubei 430062,China)  
In practice areas,the fundamental motivations of eco-tourism industry lies in the cost constraints.Therefore,the cost accounting treatment of the internalization of tourism ecological environmental cost is the fundamental criterion for tourism companies to actualize ecological tour.This paper studies the eco-economy value theory formed by the human labor extending to an ecological system.It combines ecological environmental cost with economic value and labor relationship of human being,thus laying a theoretical foundation for forming an ecological environmental cost internalization model.Taking the external cost effective theory as the starting point,this paper demonstrated and analyzed the defects of the apportion of external environmental cost by taxes and fees means,and built an internalization model with low environmental cost.Finally,based on property right theory,this paper summed some specific ideas for the government intervention and regulation to the strategic development of eco-tourism industry.
【Fund】: 教育部人文社科青年基金项目(编号:07JC790054);; 湖北省教育厅人文社科研究项目(编号:2007y017)
【CateGory Index】: F590;X322
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