面向循环经济的企业绿色投资决策:现状、困境与出路

Enterprise Green Investment Decisions Oriented to Circular-economy:Status Quo,Problems and Solutions

绿色投资是推动循环经济发展的主要动力。企业作为绿色投资最重要的主体,其微观的绿色投资决策必须与宏观的循环经济模式相结合。尽管国内外关于绿色投资决策理论和实务研究取得了一些成果,但企业在实际应用中仍面临着两大困境:一是现实决策行为和决策结果往往背离绿色投资的"双赢"原则;二是会计信息系统提供的决策支持信息严重滞后。在循环经济下,企业应建立符合循环经济特点的多目标环境投资决策模型和与之相适应的会计信息系统,才能推动绿色投资,发展循环经济,实现可持续发展。

Green investment is the primary driving force to promote the development of circular economy. Enterprises, as the main body of green investment, should integrate its micro green investment decisions with the macro-circular economy mode. Some achievements have been obtained home and abroad in the theory and practice of green investment decision-making, but enterprises are still confronted with two major problems in practice. First, the real decision-making behaviors and their results often go against the win-win principle of green investment. Second, information provided by accounting information system （AIS） is seriously lagged behind. In the circular economy background, enterprise should establish multi-objective model for environmental investment decision making in line with its characteristics as well as its applicable AIS, so as to promote green investment and the development of circular economy and achieve sustainable development.