摘要
近年来,中国经济高速发展,伴随着国民生产总值、财政收入、企业利润和居民收入水平的上升,以“经济价值”为核心的会计核算、以“经济利益”为中心的企业发展理念与企业可持续发展背道而驰。社会责任、环境保护、公司治理发展形成的责任投资理念即ESG投资理念,得到了社会的广泛关注,使更多的机构投资者去探索和实践。但由于信息获取难,未成体系及披露规则不清晰等原因,ESG投资理念虽然被国内越来越多的投资机构所认可,但是落地到投资实践还是相对欠缺。与海外经验相比,中国目前尚未形成ESG投资市场,但是未来有更多金融机构践行ESG投资策略,ESG投资理念深入实践成为投资界的新发展趋势。
In recent years,China's rapid economic development has been accompanied by an increase in gross national product,fiscal revenue,corporate profits and household income levels,the accounting with"economic value"as the core and the enterprise development idea with"economic benefit"as the center run counter to the sustainable development of the enterprise.ESG investment concept,a responsible investment concept formed by the development of social responsibility,environmental protection and corporate governance,has attracted wide attention from the society,which enables more institutional investors to explore and practice.However,due to the difficulty in obtaining information,incomplete system and unclear disclosure rules,ESG investment concept has been recognized by more and more investment institutions in China,but it is still relatively deficient in investment practice.Compared with overseas experience,China has not yet formed an ESG investment market,but more financial institutions will practice ESG investment strategies in the future,and the in-depth practice of ESG investment concept has become a new development trend in the investment community.
作者
秦韵
QIN Yun(School of Accounting and Auditing,Guangxi University of Finance and Economics,Nanning 530000,China)
出处
《中小企业管理与科技》
2020年第19期152-153,共2页
Management & Technology of SME
关键词
ESG信息
投资理念
发展
ESG information
investment concept
development