面向可持续发展的财务学:困境与出路

环境问题已经成为各个学科研究的一个热点问题,但有关环境问题的财务学探讨无论是理论还是实践都较为薄弱,滞后于我国目前提出的可持续发展的战略目标。传统财务学在处理环境问题、促进可持续发展方面正面临困境,可持续发展对财务学提出了新的要求,将环境因素纳入财务学,构建可持续发展导向的财务学路径对于改善生态环境,实现社会、企业和环境的协调发展具有重要意义。

The Dilemma and the Way:For the Sustainable Development of Finance

Environmental problems have become a key problem in many subjects,but it is weak that on environmental problems discussed whether theory or practice of finance at present in China and lagged the target of sustainable development strategy.There is the dilemma when traditional finance deals with environmental problems and promotes sustainable development.There are new requirements about finance putting forward the sustainable development,namely,the environmental factors are putted into finance.It is important to establish the path of sustainable development to improve ecological environment,to achieve society,enterprise and environment coordinated development.