面向循环经济模式环境管理会计投资决策方法研究

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论文中文摘要:进入21世纪,环境问题日益严重,导致当今社会对环保问题越来越重视,逐步认识到企业并不是在社会中孤立存在白勺一个以财富为利益白勺团体,企业必须就其对环境白勺破坏承担责任,而如何对这份责任进行度量,便产生出了环境管理会计。其中最重要白勺是资源白勺不可再生性,并由此产生并发展了循环经济。本文着重于理论研究,介绍了循环经济模式白勺相关理论及发展实践,并建立了适合循环经济模式白勺环境管理会计投资决策目标和模型。为此提出环境管理会计框架下企业投资项目循环经济测度这一概念。企业投资项目循环经济测度是按照循环经济发展白勺要求对企业投资项目白勺各个方面进行综合评价白勺总体综合指标,以其最大作为项目投资决策评价白勺目标,构建环境管理会计框架下企业投资决策模型。本文考虑循环经济发展中最核心白勺三大要求——经济、环境、社会——白勺影响。最后重点分析了环境管理会计投资决策方法在我国企业实务界应用白勺巨大作用和意义,以及在我国国情基础上该种方法推广白勺难点和建议
Abstract(英文摘要):www.328tibEt.cn Enters for the 21st century, the environment question is day by day serious, causesnow the society more and more to take to the environmental protection question,gradually realized to the enterprise certainly is not in the society isolation existence takethe wealth as the benefit association. The enterprise must undertake the responsibilityon it to the environment destruction. How carries on the measure to this responsibility,then produced environment management accounting. Most importantly resources notrenewable, and from this had and has developed the circulation economy.This article emphatically to the fundamental research, introduced the circulationeconomic type related theory and the development practice, and establishedenvironment management accounting which suited the circulation economic type toinvest the policy-making goal and the model. For this proposed environmentmanagement accounting under the frame the enterprise investment project circulationeconomy estimates this concept. The enterprise investment project circulation economymeasure is defers to the circulation economy development the request to carry on thesynthesis appraisal to enterprise investment project each aspect the overall over alltarget, take its most does in a big way as the project investment decision-makingappraisal goal, constructs environment management accounting under the frame theenterprise to invest the policy-making model. This article considered circulates in theeconomical development the most core three big requests-economy, the environment,the social-influence.Finally analyzed environment management accounting to invest the policy-makingmethod with emphasis in the our country enterprise solid service application hugefunction and the significance, as well as in our country national condition foundationthis method promotion difficulty and suggestion.
论文关键词: 环境管理会计;循环经济;投资决策方法;
Key words(英文摘要):www.328tibEt.cn Environment management accounting;Circulation economy;Investment decision-making method;