摘要
可持续发展是21世纪经济发展的主题,中国制造业企业实施绿色持续创新已势在必行。而如何实现企业污染治理的环境效益向企业经济效益的转换是企业绿色持续创新的关键。本文着重分析了中国制造业实现企业绿色创新效益转换的两个制度条件:排污权交易制度和绿色会计核算体系,并指出这是中国政府绿色制度创新的重要问题。
Sustainable development is a tendency of economic development in 21 century; therefore, in our country, manufacturing enterprises must cany out green & sustainable innovation. However, the key to enterprises' green & sustainable innovation is how to bring about benefits transfering from environmental benefits to enterprise's profits. This paper focuses on trade system of discharging pollutant right and green accounting system, which are two important institutional conditions for guaranteeing to realize benefits transferring and key problems in green institutional innovation of our country too.
出处
《科研管理》
CSSCI
北大核心
2005年第2期46-49,共4页
Science Research Management
基金
国家自然科学基金资助项目(项目编号:70262002)云南省教育厅科研基金重点资助项目(项目编号:02ZD196)
关键词
企业绿色持续创新
制度条件
效益转换
排污权交易制度
绿色会计核算体系
enterprises' green & sustainable innovation
institutional condition
benefit transfering
trade system of discharging pollutant right
green accounting system
