资源型企业生态责任培育研究——基于财务的视角

Research on Ecological Responsibility Cultivation of Resource Enterprises——Base on Financial Angle of View

资源型企业生态责任意识淡薄,忽视环境保护,使全社会付出了高昂的环境成本。资源型企业履行生态责任有助于企业融资,可提升企业投资业绩。培育资源型企业的生态责任需要多方的努力,从财务视角来研究培育和提升资源型企业生态责任的途径,认为构建资源型企业生态责任融资机制、认真贯彻实施《企业财务通则》、构建绿色会计理论体系以及建立生态责任信息披露机制等可有效培育资源型企业的生态责任。

Most of resource enterprises still had not taken the ecological responsibilities and neglected environmental protection, which caused the entire society to pay high environmental costs. Resource enterprises carrying out ecology responsibility was helpful to financing, and may promote enterprise achievement. Base on financial angle of view, constructing resource enterprises ecology responsibility financing mechanism, implementing business finance general role, constructing green accounting theory system and establishment of ecology responsibility disclosed mechanism may cultivate resource enterprises effectively ecology environment responsibility.