从可持续发展的自然观出发,探讨了可持续发展的语义概念,结合最新的跨国经济发展的研究结果,提出了社会成本视角下可持续发展的新内涵,并进一步提出了社会成本核算的概念和体系,认为社会生产率、收入与分配的社会结构、社会安全性和稳定性以及社会性资本是社会成本核算应该考虑的重要因素。结论认为,对于近期中国经济的发展,可持续发展的社会性因素与自然性因素同样甚至更为重要,中国经济的可持续发展必须要考虑社会成本的承担和累积问题,应尽快考虑建立影响经济可持续性的社会性成本的核算体系并实施监控以减小社会成本损耗,降低社会风险累积,实现经济的可持续发展。
From the view of nature of sustainable development, this paper discusses the semantic concept of sustainable development. Combined with the latest research on cross - border economic development, it suggests a new concept of sustainable development based on the view of social cost, and a concept and a structure of the social cost calculating. Social productivity, social structure of income and distribution, social security and stability, and social capital should be important factors to be considered in social cost calculating. The result shows that, for China economic sustainable development, the social factor is as important as or even more important than natural factor. China's sustainable economic development must take into account the social costs and cumulative problem. We should consider the establishment of calculating system of social costs affecting economic sustainability and the implementation of loss control to reduce the social costs and accumulation of social risk to achieve economic sustainable development.