论构建基于会计控制的企业内部环保约束机制 |
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引用本文:李朝芳.论构建基于会计控制的企业内部环保约束机制[J].财经理论与实践,2011,(3):51-56 |
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中文摘要:政府环境管制、市场竞争机制和社会环境意识的提高最终都需要通过企业的环境行为来影响自然环境,环境问题的解决最终离不开企业的参与。立足于企业建立环境保护约束机制,充分发挥环境会计的控制作用,对于约束企业环境行为,提高环境效益有着举足轻重的作用。企业应从环境信息披露和企业内部环境会计约束两方面建立企业内部环保机制。 |
中文关键词:环境保护约束 会计控制 价值链 产品生命周期 |
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Regulating Corporation Internal Environmental Performance Based on Accounting Control |
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Abstract:Enhancement of environmental administration from government, market competition and stress of improved social environmental consciousness all focus on corporation's environmental performance. Accounting control,as the key function of environmental accounting will greatly contribute to regulate corporation's environmental protection behavior internally. Regulation based on accounting control will related to environmental information disclosure, environmental accounting constraints. |
keywords:Protection Constraints Accounting Control Value Chain Product Lifecycle |
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