摘要
基于企业环境政策与经营战略决策之间的关系构筑了企业环境部门与经营职能相互融合的框架体系,探讨了环境会计在环境部门经营决策职能中的重要作用。
Based on the relationship between corporation environment management and business policy, framework involved with environment department and business function is constructed. Then operation of environment accounting in enterprise environment department is discussed.
出处
《软科学》
CSSCI
2008年第3期141-144,共4页
Soft Science
基金
教育部人文社科基金项目(06JC630017)
中国博士后科学基金一等资助项目(20060400074)
关键词
环境策略
经营决策
环境管理
环境会计
environmental strategy
business decision - making
environment management
evironment accounting