CAJ | 학술논문

绿色化生产是发展低碳经济的基本要求，绿色化发展更是大势所趋。但是，目前国内有许多企业对企业绿色化发展还停留在“改善企业形象”、“树立企业道德观”、“是做广告的另一种方式”等低层次的认识上，有的甚至认为企业经济效益与绿色化发展是对立的。在这样的背景下，文章以企业实施绿色化生产经营行为的收益成本结构为研究的切入点，解释企业实施绿色化生产的绩效来源，从而澄清企业实施绿色化生产的思想误区，确立了企业实施绿色化生产的成本收益结构，为企业实施绿色化生产的决策提供理论支持和方法指导。
록색화생산시발전저탄경제적기본요구，록색화발전경시대세소추。단시，목전국내유허다기업대기업록색화발전환정류재“개선기업형상”、“수립기업도덕관”、“시주엄고적령일충방식”등저층차적인식상，유적심지인위기업경제효익여록색화발전시대립적。재저양적배경하，문장이기업실시록색화생산경영행위적수익성본결구위연구적절입점，해석기업실시록색화생산적적효래원，종이징청기업실시록색화생산적사상오구，학립료기업실시록색화생산적성본수익결구，위기업실시록색화생산적결책제공이론지지화방법지도。
The development of green production is the basic requirement of low-carbon economy, green development is the trend, however, many domestic enterprises, the development of green enterprises still remain in the ＂improved enterprise image＂, ＂establish a enterprise ethics＂, is another way of advertising and other low-level understanding, and some even believe that economic efficiency and green development are mutually exclusive. In such a background, this paper explains the performance Sources of enterprise green production based on the cost-benefit structure of enterprise green production so as to clarify the. idea of production errors, and clear cost-benefit of green structure for enterprises to implement the decision of green production methods and provide theoretical support and guidance.