摘要
为了实现循环经济,促进企业的可持续发展,加强环保监督显得尤为重要。目前我国环境保护现状十分严峻,在经济全球化过程中绿色贸易壁垒对绿色监督提出了新的挑战;虽然政府先后建立了三项环境经济政策,在学术界也形成与绿色监督相关的理论体系,但是绿色监督任务仍然任重道远。笔者提出通过建立并规范外部绿色监督体系,对企业进行强制、有效的环保监控,同时建立内部监督体系,使企业绿色监督由被动监督转变为主动监督。
Green supervision is important in realizing the circling economics and improving the sustainable development of enterprises. At present, the situation of environmental protection is very serious in China and the green trade tariff put forwards some new challenges to the green supervision system in the development of world economy. Although the government has made three environmental economical policies and we have formed the relative theory, the green supervision system is still imperfect. This paper points out that we should regulate the external system and set up the internal system to change the green supervision from positive supervision into active supervision.
出处
《改革与战略》
北大核心
2008年第11期184-186,共3页
Reformation & Strategy
关键词
绿色监督
环境经济政策
绿色会计核算
green supervision
environmental economical policies
green accounting