摘要
排放权交易运行机制下我国企业排放成本的优化战略管理对于实现"股东财富最大化"的企业目标和"节能减排、发展低碳经济"的社会环保目标具有重要的意义。本文阐述了排放成本优化战略管理与双重目标实现之间的相互作用机理,构建了二者的作用路径图,并为企业目标和社会环保目标的实现提供了一定的理论依据和具体措施。本文的研究丰富了排放权交易运行机制下我国企业排放成本战略管理研究领域的研究成果,对于"加快我国转变经济发展方式、促进经济可持续发展、实施低碳经济"的"十二五"规划的社会环保目标的实现具有积极的借鉴意义。
The optimization of the strategic management about the cost of emissions in the enterprises of our country under the emissions trading operation mechanism has a vital significance for realizing the goal of enterprise—'shareholder wealth maximization' and the social environmental goal—'energy conservation and emission reduction, and developing the low carbon economy' . This paper expounds the interaction mechanism between the optimization of the strategic management about the cost of emissions and the achievement of the double goals, constructs a sketch picture of the double goals and provides certain theoretical basis and concrete measures for achieving the double goals. This study enriches the achievements in the field of the research into the cost of emissions enterprise strategic management in our country under the emissions trading operation mechanism, and has positive referential significance for achieving the social environmental goal of the'five-year plan from 2011 to 2015',which includes 'accelerating the shifting of its economic development mode,promoting sustainable economic development, and developing low-carbon economy.'
出处
《会计研究》
CSSCI
北大核心
2012年第6期81-88,93,共8页
Accounting Research