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探析企业生态效率会计评价研究

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摘要 作为社会活动的重要组成部分,应该如何面对可持续发展的思潮,并保持竞争优势这是所有企业都必须思考的重大问题。同时,环境问题的日益突出、环境法规的愈加严格以及环境经济一体化的时代要求,都使得企业环境业绩与经济业绩间联系的紧密性日益增加。为此,本文积极寻求能使二者结合的概念一—"生态效率",努力探索企业生态效率指标的设计及其评价模式的构建,以实现企业环境业绩和经济业绩的综合评价。
作者 郭巍
机构地区 大庆市财政局
出处 《现代商业》 2010年第12期238-238,237,共2页 Modern Business
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