CAJ | 학술논문

随着经济和社会发展,资源环境问题日益突出,绿色财务管理不断受到重视,但实施现状并不尽如人意,企业、政府、社会及理论研究层面均存在诸多欠缺。企业层面应完善财务战略目标、提高管理者绿色意识和内部动力;政府层面应加大投入力度、完善法律法规、加强政策引导和引入绿色会计核算体系;社会层面需要最大限度动员行业协会、消费者以及大众传媒的力量,无形之手和有形之手共同促进绿色财务管理的实施。还应加强绿色财务管理风险、绿色财务管理立法、绿色财务管理与企业形象、绿色财务管理人力资源等问题研究,为绿色财务管理的实施提供系统理论支持。
수착경제화사회발전,자원배경문제일익돌출,록색재무관리불단수도중시,단실시현상병불진여인의,기업、정부、사회급이론연구층면균존재제다흠결。기업층면응완선재무전략목표、제고관리자록색의식화내부동력;정부층면응가대투입력도、완선법율법규、가강정책인도화인입록색회계핵산체계;사회층면수요최대한도동원행업협회、소비자이급대음전매적역량,무형지수화유형지수공동촉진록색재무관리적실시。환응가강록색재무관리풍험、록색재무관리입법、록색재무관리여기업형상、록색재무관리인력자원등문제연구,위록색재무관리적실시제공계통이론지지。
With the development of economic and social, resources and environmental issues become increasingly prominent. But the situation is not satisfactory, and there are many defects about research level of enterprise, government, society and theoretical. Thus, on the business enterprise level, we should perfect the financial strategy goal, improve managers green consciousness and internal power; on the government level, we should increase investment, perfect laws and regulations, strengthen policy guidance and introduce green accounting system; on social level, we should maximum limit to mobilize the power of industry association, consumer and the mass media, using the invisible hand and tangible hand work together to promote the implementation of the green financial management. Last but not least, we should also strengthen some issues research, such as green financial management risk, green financial management legislation, green financial management and enterprise image, green financial management human resources and so on, to provide theoretical support for the green financial management system.