中文摘要：

借鉴经济学中的"消费外部性"理论,试图把舒适物系统、集体消费品与资本联系起来。为此,文章剖析了经济学何以未能把集体消费品当作是资本的原因。原因之一在于从私人产权观出发,消费所导致的正外部性流失到所有人之外了。为了解决消费的正外部性的"流失"问题,有必要用社会产权观替换私人产权观。从社会产权观的角度看,一个地方在集体消费上的投入,带来了经济增值和社会增益。这种集体消费(舒适物系统)上的财政支出,就不仅仅是一种福利支出,而且同时是一种投资活动。这些集体消费品(舒适物系统)也因此是一种资本。但它不是传统的生产型资本,而是一种消费型资本。

英文摘要：

Drawing on the theory of “consumption externalities”, this research explores the links between amenities system, collective consumption goods and capital. To this end, this article has analyzed why collective consumption goods cannot be taken as capital in economics. One reason is that from the perspective of private property rights,positive externalities leads to deadweight loss. To solve the problem, it is necessary to replace the concept of private property rights with social property rights. From the perspective of social property rights, investment in collective consumption goods leads to economic value added (EVA) and social gains. The financial expenditure over collective consumption goods (amenities system) is more than a welfare spending; it is a kind of investment activity; thereupon the collective consumption goods (amenities system) become capital, though it is not production-oriented but consumption-oriented.