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环境绩效评价概述及探讨 被引量:12

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摘要 世界性环境问题日益严重,企业需要承担环境责任。环境业绩的评价是衡量企业环境政策实行状况的重要依据,也是企业进行环境决策的前提。文章首先对环境绩效评价的作用、指标、综合评价体系等作了初步介绍,最后对环境绩效评价中绩效指标的完整性以及公共环境绩效等问题进行了探索性的研究。
作者 胡嵩
机构地区 厦门大学会计系
出处 《北方经贸》 2006年第1期45-46,共2页 Northern Economy and Trade
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