财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
3期
56-58
,共3页
企业环境绩效评价%评价标准及体系%研究展望
企業環境績效評價%評價標準及體繫%研究展望
기업배경적효평개%평개표준급체계%연구전망
Enterprise Environmental Performance Evaluation%Evaluation Standard and System%Research Prospects
随着环境问题日趋严重,企业环境责任呼声高涨,建立企业环境绩效评价体系是企业发展的必然选择。文章对国外组织关于环境绩效评价标准的研究,国内学者关于环境绩效评价体系建立的研究进行了综述,并在此基础上对环境绩效评级体系的发展进行了展望,提出了建立生态伦理这一新视角下企业环境绩效评价体系。
隨著環境問題日趨嚴重,企業環境責任呼聲高漲,建立企業環境績效評價體繫是企業髮展的必然選擇。文章對國外組織關于環境績效評價標準的研究,國內學者關于環境績效評價體繫建立的研究進行瞭綜述,併在此基礎上對環境績效評級體繫的髮展進行瞭展望,提齣瞭建立生態倫理這一新視角下企業環境績效評價體繫。
수착배경문제일추엄중,기업배경책임호성고창,건립기업배경적효평개체계시기업발전적필연선택。문장대국외조직관우배경적효평개표준적연구,국내학자관우배경적효평개체계건립적연구진행료종술,병재차기출상대배경적효평급체계적발전진행료전망,제출료건립생태윤리저일신시각하기업배경적효평개체계。
With the increasingly serious environmental problems, the environmental responsibility of enterprises is advocated. So establishing the system of environmental performance evaluation is the inevitable choice for enterprise development. The es-say reviewed the research on environmental performance evaluation standards of foreign organizations and the establishment of environmental performance evaluation system in China. Then the development prospect of environmental performance evaluation system is made. And a new enterprise environmental performance evaluation system based on the ecological ethics is proposed.