摘要
以实施ISO14001的企业为代表,对企业环境策略的目标、实施环境策略的成本和收益情况进行了调查分析,总结了企业通过实施环境策略后的环境绩效,并运用环境会计进行环境绩效评估。
This paper examines the cost and benefit of International Environment Standards 14000 certification, and its contribution to firms' value, based on questionnaire survey. The results suggest that on average certification increased firms' value. However, for formal evaluation we need more information in detail from companies' accounts.
出处
《山西财经大学学报》
北大核心
2004年第4期1-6,共6页
Journal of Shanxi University of Finance and Economics
基金
教育部博士点基金项目<ISO国际标准认证的财务价值相关性研究>(项目批准号03JB63002)的组成部分。
