摘要
生态经济视角下对企业生态成本管理进行评价具有重要的现实意义和实践价值。钢铁企业是促进国民经济快速发展的重要企业主体,但高耗能、高排放、高污染的特点带来了一系列生态问题。文章借助AHP理论工具,构建钢铁企业生态成本管理评价模型,从资源、环境、经济和社会四个维度对钢铁企业生态成本管理的相关因素进行评价分析,为钢铁企业改善生态成本管理提供理论参考。结论表明,AHP对钢铁企业生态成本管理的评价非常有效。
The evaluation of corporate ecological cost management from the perspective of ecological economy has important practical signifcance and practical implication.lron and Steel Enterprises are an important part of the rapid growth of the national economy,but their high energy consumption,high emissions and high pollution have brought about a series of ecological problems.This article uses AHP to build an evaluation model of ecological cost management for iron and steel enterprises.It evaluates and analyzes the relevant factors of ecological cost management for iron and steel enterprises from four dimensions.resources,environment,economy and society.And provides theoretical guidance for improving ecological cost management for lron and Steel Enterprises.The conclusion shows that AHP is very efective to evaluate the ecological cost maragement of Iron and Steel Enterprises.
作者
程月明
黄倩铭
程怡
陈德成
Cheng Yueming;Huang Qianming;Cheng Yi;Chen Decheng
出处
《管理会计研究》
2020年第1期100-106,135,共8页
MANAGEMENT ACCOUNTING STUDIES