| 考虑环境成本的投资项目财务分析 |
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| 引用本文： | 林丰岩,贾琰.考虑环境成本的投资项目财务分析[J].价值工程,2008,27(6):159-161. |
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| 作者姓名： | 林丰岩 贾琰 |
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| 作者单位： | 1. 山东经济学院,济南,250014
2. 中华女子学院山东分院,济南,250002 |
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| 摘 要： | 现有的企业生产性投资分析指标都是建立在传统财务收支计量的基础上,没有考虑项目的环境成本,造成许多高能耗、污染大的项目由于有着良好的企业范围内的财务收益而上马。针对现有投资项目评价体系存在的问题,重新设立了考虑环境成本的投资项目分析方法及分析指标。
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| 关 键 词： | 投资 环境成本 效益分析 |
Financial Evaluation of Investment with Consideration on Environmental Costs |
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| Lin Fengyan,Jia Yan.Financial Evaluation of Investment with Consideration on Environmental Costs[J].Value Engineering,2008,27(6):159-161. |
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| Authors: | Lin Fengyan Jia Yan |
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| Abstract: | Existing indicators on investment are built on the project profitability,which doen't consider the project's environmental costs. As a result,many projects were launched with high pollution and high energy consumption. In the light of the problem,this paper,by considering environmental costs,brings forward suggestions to improve the existing investment evaluation system and proposes a new method and corresponding indicators for investment evaluation. |
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| Keywords: | investment environmental costs profitability analysis |
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