This paper tries to analyze the defectiveness of the theory of environmental externalization from theoretical and practical perspectives, and to explore the issue of externalization from the point of view of labor theory and market operation rule.

• 本文从理论及实践层面分析了环境成本内在化理论的缺陷，试图从分工理论以及市场运行规律层面探讨环境成本的外在化问题。