| 企业生态效率指标研究 |
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| 引用本文： | 肖序,王军莉. 企业生态效率指标研究[J]. 北京市经济管理干部学院学报, 2006, 21(2): 28-32 |
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| 作者姓名： | 肖序 王军莉 |
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| 作者单位： | 中南大学,长沙市,410083 |
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| 摘 要： | 环境会计管理的目的是使环境成本投入所达到的环保效果与环保经济效益最大化,以实现可持续经营。选择适当的环境业绩指标和财务业绩指标,并把它们很好地结合起来,能够充分反映和恰当评价企业的财务和环境效益,有利于使企业业绩评价更加全面、合理。本文根据国内外生态效率指标的研究状况,结合环境业绩指标和财务指标,探讨生态效率指标的重要作用,并试图构建出更为合理和有效的生态效率指标。
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| 关 键 词： | 环境业绩 财务业绩 生态效率指标 |
| 文章编号： | 1008-7222(2006)02-0028-05 |
| 修稿时间： | 2006-03-27 |
Indicator research of enterprise ecological efficiency |
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| XIAO Xu,WANG Jun-li. Indicator research of enterprise ecological efficiency[J]. Journal of Beijing Institute of Economic Management, 2006, 21(2): 28-32 |
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| Authors: | XIAO Xu WANG Jun-li |
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| Abstract: | The aim of environmental accounting management is to maximize the environment protection effect and economic efficiency of the input of environmental cost,in the purpose of ensuring enterprises' sustainable development.Selecting enterprises' environmental achievement indicators and financial achievement indicators properly and combining them perfectly can reflect and evaluate enterprises' financial and environmental efficiency completely and benefit to evaluate enterprises' achievement more overall and reasonable.This paper explores the important function of environmental efficiency indicators and tries to build up more reasonable and effective environmental efficiency indicators combining environmental achievement indicators and financial achievement indicators according to the research status quo of ecological efficiency indicators all over the world. |
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| Keywords: | environmental achievement financial achievement eco-efficiency indicators |
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