摘要
在能源日渐枯竭、环境污染严重、全球气候变暖的历史舞台上,“低碳发展”已经得到了理论界和实务界的认可,作为直接反映经济环境变化的财务管理目标以及在此基础上确立的财务战略,也将随着周围的经济环境、法律环境、金融环境和社会环境的变化而发生改变。
As the world's energy are gradually exhausted, the environmental pollution becomes increasingly serious and the global warming occurs more often, "low carbon development" has been accepted by both the theorists and the practice experts. As the direct reflection of the change of economic environment, the aim of financial management and the financial strategy based upon them will also change according to the change of e- conomic environment, law environment, financial environment, and social environment.
出处
《南水北调与水利科技》
CAS
CSCD
北大核心
2013年第B02期169-171,247,共4页
South-to-North Water Transfers and Water Science & Technology
关键词
低碳经济
财务管理目标
财务管理战略
low carbon economy
aim of financial management
strategy of financial management