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企业是为人类社会提供基本生存和发展所需的生活资料和生产资料的场所,是从环境中摄取资源量最大,向环境中排放废弃物最多的单元。从环境的价值性入手,阐述环境价值的核算理论框架,论述企业环境价值核算体系的构成,为逐渐缩小企业环境成本的外在性,创建和谐社会和实现可持续发展的战略目标奠定基础。
Enterprises are the places where human beings provide the living materials and means of production necessary for basic survival and development. They are the units that absorb the most resources from the environment and discharge the most into the environment. Starting with the value of the environment, the paper elaborates the theoretical framework of the accounting of environmental value, discusses the composition of the enterprise environmental value accounting system, and lays a solid foundation for the gradual reduction of the external cost of the enterprise environmental cost, the establishment of a harmonious society and the realization of the strategic goal of sustainable development.