Through the collection of related literature,we point out the six major factors influencing China's forestry enterprises' financing: insufficient national support; regulations and institutional environmental f...Through the collection of related literature,we point out the six major factors influencing China's forestry enterprises' financing: insufficient national support; regulations and institutional environmental factors; narrow channels of financing; inappropriate existing mortgagebacked approach; forestry production characteristics; forestry enterprises' defects. Then,we use interpretive structural modeling( ISM) from System Engineering to analyze the structure of the six factors and set up ladder-type structure. We put three factors including forestry production characteristics,shortcomings of forestry enterprises and regulatory,institutional and environmental factors as basic factors and put other three factors as important factors. From the perspective of the government and enterprises,we put forward some personal advices and ideas based on the basic factors and important factors to ease the financing difficulties of forestry enterprises.展开更多
Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well...Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.展开更多
Forestry industry plays a key role in regulating climate and promoting sustainable development of society.Environmental responsibility is the key part of social responsibilities of forestry enterprises.Based on the pa...Forestry industry plays a key role in regulating climate and promoting sustainable development of society.Environmental responsibility is the key part of social responsibilities of forestry enterprises.Based on the particularity of forestry industry,the framework of social responsibility reports of forestry enterprises is provided,and major topics of social responsibilities followed by forestry enterprises are analyzed.Meanwhile,the core values of social responsibilities of forestry enterprises are pointed out.It is proposed that the social responsibility reports of forestry enterprises should involve the responsibility to shareholders and creditors,the responsibility to suppliers,customers and consumers,the responsibility to employees,the responsibility to the environment,and the responsibility to communities and charity behavior.展开更多
文摘Through the collection of related literature,we point out the six major factors influencing China's forestry enterprises' financing: insufficient national support; regulations and institutional environmental factors; narrow channels of financing; inappropriate existing mortgagebacked approach; forestry production characteristics; forestry enterprises' defects. Then,we use interpretive structural modeling( ISM) from System Engineering to analyze the structure of the six factors and set up ladder-type structure. We put three factors including forestry production characteristics,shortcomings of forestry enterprises and regulatory,institutional and environmental factors as basic factors and put other three factors as important factors. From the perspective of the government and enterprises,we put forward some personal advices and ideas based on the basic factors and important factors to ease the financing difficulties of forestry enterprises.
文摘Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.
基金Supported by the Major Project of the State Forestry Administration in 2011(FRJ2011-005)
文摘Forestry industry plays a key role in regulating climate and promoting sustainable development of society.Environmental responsibility is the key part of social responsibilities of forestry enterprises.Based on the particularity of forestry industry,the framework of social responsibility reports of forestry enterprises is provided,and major topics of social responsibilities followed by forestry enterprises are analyzed.Meanwhile,the core values of social responsibilities of forestry enterprises are pointed out.It is proposed that the social responsibility reports of forestry enterprises should involve the responsibility to shareholders and creditors,the responsibility to suppliers,customers and consumers,the responsibility to employees,the responsibility to the environment,and the responsibility to communities and charity behavior.
