我国企业环境管理会计实施现状及其对策——基于企业中高层管理人员的问卷调查
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引用本文:张亚连,张卫枚,邓德胜.我国企业环境管理会计实施现状及其对策——基于企业中高层管理人员的问卷调查[J].财经理论与实践,2012,(1):55-58
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作者单位
张亚连,张卫枚,邓德胜 (1.中南林业科技大学 商学院湖南 长沙4100042.湖南城市学院湖南 益阳413000) 
中文摘要:通过问卷调查,从企业环境管理决策的主体出发,对我国企业环境管理会计的关注度进行了描述性统计分析和因子分析,得出结论:(1)我国企业对于可持续发展和科学的环境管理方法等方面的认识还较薄弱;(2)大部分企业实施环境管理是一种策略性行为;(3)目前我国企业财会人员还未能真正参与到企业的环境管理决策工作当中来。
中文关键词:环境管理会计  现状  对策  问卷调查
 
Research of Enterprise Environmental Management Accounting in China: Based on a Questionnaire Survey of the Senior Management
Abstract:Through a survey, descriptive statistical analysis and factor analysis has been done on the attention extent of environmental management accounting. And some conclusions are draw as follow: (1) To most Chinese enterprises, the view of sustainable development and environmental management accounting is weak; (2) to most enterprises, their environmental management practices are a kind of strategic behavior; (3) the accountants are not really involved in the decision making things of environment management.
keywords:Environmental management accounting (EMA)  Present situation  Countermeasure  Questionnaire survey
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