基于循环经济的环境财务分析指标体系构建

目前我国的经济增长与自然环境之间的矛盾十分突出,需要大力发展循环经济,而建立环境财务分析指标体系,有助于推动企业循环经济的发展。本文介绍了循环经济的基本理论,简要回顾了国内外关于循环经济的理论研究成果。在此基础上,分析了循环经济对传统财务分析指标的影响,主要体现在主体多元化、目标多元化和指标多样化上。并根据3R原则设计了若干环境财务分析指标,指出了这些指标在沃尔评分法中的应用。

The Construction of Environmental Financial Analysis Indexes based on Recycles Economic Theory

Nowadays, the conflicts between economic progressing and natural environment are great in China, so we need to make great progress on recycles economic. In order to push recycles economic forward, we must build a system of environmental financial analysis indexes. The paper reviews the important theory of recycles economic and analyses the influences of recycles economic on traditional financial analysis indexes, which is reflected in the diversification of subject, goals and indexes, and creates some environmental financial analysis indexes according to rules of 3R.