| 企业环境业绩对财务业绩的影响分析 |
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| 引用本文： | 谢帮生,魏远竹,谢志忠.企业环境业绩对财务业绩的影响分析[J].湖南经济管理干部学院学报,2011(3):50-52. |
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| 作者姓名： | 谢帮生 魏远竹 谢志忠 |
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| 作者单位： | 福建农林大学经济与管理学院,福建福州350002 |
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| 基金项目： | 国家自然科学基金项目“消耗性林木资产的会计确认、计量及信息披露研究”（编号：70973019）; 福建农林大学青年基金项目“企业环境业绩评价研究”（编号：2009030） |
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| 摘 要： | 企业环境业绩可分为货币化的环境业绩和不能货币化的环境业绩两种类型,企业环境业绩会从财务状况、经营成果、现金流和企业价值四个方面影响企业财务业绩。因此,企业管理当局不应当仅仅重视企业财务业绩的提高,还应该注重提高其环境业绩,努力实现环境业绩与财务业绩的＂双赢＂。
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| 关 键 词： | 环境业绩 财务业绩 环境业绩评价 |
On the Corporate Environmental Performance andIts Influence on the Corporate Financial Performance |
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| XIE Bang-sheng,WEI Yuan-zhu,XIE Zhi-zhong.On the Corporate Environmental Performance andIts Influence on the Corporate Financial Performance[J].Journal of Hunan Economic Management College,2011(3):50-52. |
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| Authors: | XIE Bang-sheng WEI Yuan-zhu XIE Zhi-zhong |
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| Institution: | (Economic and Management Department,Fujian Agriculture and Forestry University,Fuzhou353002,Fujian,China) |
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| Abstract: | Corporate environmental performance can be divided into the currency type and non-currency type.Environmental performance can affect corporate financial performance in terms of the financial position,operating results,cash flow and enterprise value.Therefore,corporate management should not only attach importance to the improvement of corporate financial performance,should also focus on improving its environmental performance,efforts to achieve the ＂win-win＂ situation of environmental and financial performance. |
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| Keywords: | environmental performance financial performance the evaluation of environmental performance |
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