摘要
影响绿色财务管理推行的因素很多,企业领导者价值观与财务管理目标是关键的影响因素。推进绿色财务管理,一方面要关注领导者的价值观导向,加强对领导者经济责任和社会责任两方面意识的培养,尤其要强调领导者的社会责任意识;另一方面要确立绿色财务管理目标,即考虑环境因素、生态建设和履行社会责任的企业价值最大化目标。
There are many influence factors on green management of finance, value of leaders and the goals of enterprise financial management are the key influence factors. There are two points to promote green management on finance. On the one hand, value orientation must been cared and economic responsibility of leaders, especially social responsibility consciousness must been cultivated; on the other hand, goals of green management of finance that are environment, ecological construction and social responsibility must be determined to maximize the value of enterprises.
出处
《现代工业经济和信息化》
2013年第20期5-6,14,共3页
Modern Industrial Economy and Informationization
基金
2012年山西省软科学研究项目"绿色财务管理与山西煤炭企业可持续发展研究"基金资助论文
项目批准号:2012041012-03
关键词
领导者价值观
财务管理目标
绿色财务管理
value of leaders
goal of financial management
green management of finance