试论可持续发展观下绿色财务管理的新目标——绿色经济增加值率最大化

Talking about the New Aim of Green Finance Management under the View of Standing Development——Largest GEVAe

随着经济的高速增长,可持续发展战略已经成为经济社会发展的基本理念之一。目前业界提出了绿色财务管理的概念,并适时设计了其理论框架体系,因此对财务管理的目标也提出了更高的要求。文章在可持续发展理论和绿色财务管理框架体系的基础上,建议以绿色经济增加值率(GEVAe)为评价指标来设定新目标——绿色经济增加值率最大化,并进行了理论计算和分析探讨。

With the economic increasingly developing, standing development stratagem has become one basic concept of all economical society development. At present, economical field has proposed the concept of green finance management and designed system construction, which demands the finance management have a higher level. This papers suggests that GEVAe should have a new aim with the theory of standing development and the system of green finance management as a bisis-largest GEVAe, discusses the theory calculation.