利用风能、生物质能、潮汐能等可再生能源发电,有利于常规能源的资源节约和环境保护,符合公共利益目标。但由于可再生能源发电尚处于起步阶段,可再生能源发电的“外部收益”又难以量化,因而用现行的企业会计成本标准来衡量,还不具备与常规能源竞争的能力。在此“市场失灵”的阶 The use of wind, biomass, tidal energy and other renewable energy power generation is conducive to the conservation of conventional energy resources and environmental protection, in line with public interest goals. However, renewable energy power generation is still in its infancy and the “external benefits” of renewable energy power generation are difficult to quantify. Therefore, they are still not able to compete with conventional energy sources using current accounting standards for business enterprises. In this “market failure” order