企业生态管理控制系统基本理论框架研究

Framework of Enterprise Ecological Management Control System

随着环境管理会计和可持续发展理论的发展,生态管理控制作为企业管理控制系统的一个具体应用,近年来已经引起越来越多的关注。通过研究企业生态管理控制的基本内涵与构成要素,探究其内外部影响因素,分析企业生态管理控制的经济后果;在上述理论分析的基础上,构建企业生态管理控制的基本理论框架,为企业完善生态管理控制系统奠定理论基础,同时为企业建立和规范生态管理控制流程、进行生态管理控制实践提供理论借鉴。

With the development of environmental accounting management and the theory of sustainable development, ecological management control, a specific application of management control systems, has attracted increasing attention in recent years. This study aims to explore the internal and external factors influencing ecological management control by studying its basic conception and elements and examining its economic consequences. Based on the theories clarified above, a framework of ecological management control is constituted, which paves a way for enterprises to understand the idea of ecological management control and to improve the overall system of ecological management control. Further, it is also expected to be beneficial to establish and regulate the process of ecological management control for enterprises＇ practice.