摘要
基于绿色思维的企业环境成本是指以构建环境生态为视角,本着履行环境保护社会责任的原则,对企业活动给环境造成的影响实施管理而采取措施形成的价值损耗或转移;而企业进行环境成本控制旨在提高经济效益和环境效益。以现阶段企业环境成本控制存在的问题为切入点,在分析环境成本构成内容及环境成本控制的现状的基础上,提出了基于绿色思维的企业环境成本控制的运用策略,以完善环境成本控制方法,为企业实现经济效益与环境绩效共同发展提供决策建议。
An enterprise's environmental cost refers to the loss or transfer of values incurred in the process of managing those impacts caused by enterprise activities over the environment.It is conducted from the view of constructing a green environment and fulfilling the social responsibility of protecting environment.The intention of environmental cost control is to improve environmental effectiveness and economic efficiency.After analyzing the components of environmental cost and the current situation of environmental cost control,this paper presents suggests for improving environmental cost control and realizing the mutual development of environmental effectiveness and economic efficiency.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2014年第2期127-131,共5页
Journal of Lanzhou University（Social Sciences）
基金
广东省哲学社会科学2013年共建项目(GD13XGL43)
广东金融学院2013科研一般项目(13XJ 0207)
关键词
绿色思维
环境成本
环境保护
经济效益
环境效益
Green ideology
environmental cost
environmental protection
economic efficiency
environmental effectiveness
