摘要
推进农业农村现代化是全面建设社会主义现代化国家的重大任务,是推动农业农村高质量发展的必然选择。目前,我国正处于农业农村现代化全面推进的关键阶段,在建设美丽乡村的过程中,农村污水处理企业将会发挥出重要作用。本文依托学校会计系教工党支部的“双向双效”党建机制,充分利用校企合作平台,带领学生积极进行科研探索,借助ESG绩效评价体系,从环境因素、社会责任和公司治理三个维度出发,对农村污水处理企业进行规范化绩效考核,实现企业承担社会责任和提高自身绩效水平的同时,也实现了高校基层党建引领学生科研的目的。
Promoting the modernization of agriculture and rural areas is an important task of building a socialist modernized country in an all-round way, and an inevitable choice to promote the high-quality development of agriculture and rural areas. At present, China is at the key stage of comprehensively promoting ag-ricultural and rural modernization. Rural sewage treatment enterprises will play an important role in the process of building a beautiful countryside. Relying on the “two-way and double-effect” party building mechanism of the teaching and working party branch of the accounting department of the school, this paper makes full use of the school-enterprise cooperation platform to lead students to actively carry out scientific research and exploration. With the help of the ESG performance evalua-tion system, starting from the three dimensions of environmental factors, social responsibility and corporate governance, this paper carries out standardized performance assessment on rural sew-age treatment enterprises, realizing that enterprises bear social responsibility and improve their own performance level at the same time, it also achieved the goal of leading students’ scientific re-search by the party building at the grass-roots level in colleges and universities.
出处
《国际会计前沿》
2023年第1期142-147,共6页
Frontiers of International Accounting