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环境管理系列标准公布及实施以来,世界各国越来越多的企业在其成本效益分析中把资源耗减成本和环境损失代价纳入管理范畴。企业为在竞争中取胜,必然要在提高资源利用效率、减少环境成本、降低物能消耗等方面进行变革,实行绿色管理,进而推行绿色财务管理。也就是说企业应在资源的筹措、使用、耗费、回收及分配全过程中,将环境保护意识和资源可持续利用理念融入财务管理。
Since the promulgation and implementation of the series of environmental management standards, more and more enterprises in various countries in the world have included the cost of resource depletion and environmental loss into their management in the cost-benefit analysis. In order to win in the competition, enterprises must make changes in improving resource utilization efficiency, reducing environmental costs, reducing material and energy consumption, implementing green management and then promoting green financial management. In other words, enterprises should integrate the concept of environmental protection awareness and sustainable use of resources in financial management in the whole process of resource mobilization, use, consumption, recovery and distribution.