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循环经济理论对企业经营和管理提出了新的要求,循环经济型企业必须在原有财务治理的基础上进行创新。循环经济理论要求企业以资源循环利用为核心,改变传统的“资源-消费-污染排放”的单向流程,按照清洁生产的方式,对能源及其废弃物实行综合利用,形成“资源-产品-再生资源”的反馈式流程。为此,循环经济型企业必须在原有财务治理的基础上进行创新。传统意义上财务治理目标遵循“股东至上”原则,即通过财务上的合理经营为股东获取最大财富。循环经济型企业的目
The theory of circular economy puts forward new requirements for the operation and management of enterprises. Circular economy enterprises must innovate on the basis of the original financial management. The circular economy theory requires that enterprises take the recycling of resources as the core and change the traditional one-way process of “resource-consumption-pollution discharge” and carry out the comprehensive utilization of energy and waste according to the mode of cleaner production so as to form a “resource - product - renewable resources ”feedback process. To this end, circular economy enterprises must be based on the original financial management innovation. In the traditional sense, the goal of financial governance follows the principle of “shareholder supreme”, that is, to obtain the maximum wealth for shareholders through financially sound management. Recycling economy-oriented enterprises