价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
23期
143-144
,共2页
低碳经济%绿色会计%绿色财务管理
低碳經濟%綠色會計%綠色財務管理
저탄경제%록색회계%록색재무관리
low-carbon economy%green accounting%green financial management
自2009的哥本哈根联合国气候大会召开以来,“低碳经济”模式开始被成为世界性的焦点,一场绿色低碳经济革命已然在全球范围内展开。那么,在新时期下的全球经济发展,最大的特点即是低碳经济的发展模式,为人类的生活营造更好地生态生活环境。传统的财务管理方式显然已经不能适应经济发展的需求,创新发展财务管理非常必要。直到20世纪90年代,全球又兴起了一股绿色思潮,此外,会计的精英界人士也在积极探索会计与环境的结合,提出了绿色会计(又称环境会计)的概念。在绿色会计研究的基础上,为了满足绿色会计条件下企业正确筹资、投资决策,绿色财务管理便应运而生。这篇文主要较为浅显地分析了绿色财务管理的概念,以及企业实施绿色财务管理面临的问题,针对问题从企业、社会、政府三个方面提出了一些合理建议,积极营造绿色文化氛围,从而使企业的发展更好地适应市场环境,更好的完成企业现代化发展。
自2009的哥本哈根聯閤國氣候大會召開以來,“低碳經濟”模式開始被成為世界性的焦點,一場綠色低碳經濟革命已然在全毬範圍內展開。那麽,在新時期下的全毬經濟髮展,最大的特點即是低碳經濟的髮展模式,為人類的生活營造更好地生態生活環境。傳統的財務管理方式顯然已經不能適應經濟髮展的需求,創新髮展財務管理非常必要。直到20世紀90年代,全毬又興起瞭一股綠色思潮,此外,會計的精英界人士也在積極探索會計與環境的結閤,提齣瞭綠色會計(又稱環境會計)的概唸。在綠色會計研究的基礎上,為瞭滿足綠色會計條件下企業正確籌資、投資決策,綠色財務管理便應運而生。這篇文主要較為淺顯地分析瞭綠色財務管理的概唸,以及企業實施綠色財務管理麵臨的問題,針對問題從企業、社會、政府三箇方麵提齣瞭一些閤理建議,積極營造綠色文化氛圍,從而使企業的髮展更好地適應市場環境,更好的完成企業現代化髮展。
자2009적가본합근연합국기후대회소개이래,“저탄경제”모식개시피성위세계성적초점,일장록색저탄경제혁명이연재전구범위내전개。나요,재신시기하적전구경제발전,최대적특점즉시저탄경제적발전모식,위인류적생활영조경호지생태생활배경。전통적재무관리방식현연이경불능괄응경제발전적수구,창신발전재무관리비상필요。직도20세기90년대,전구우흥기료일고록색사조,차외,회계적정영계인사야재적겁탐색회계여배경적결합,제출료록색회계(우칭배경회계)적개념。재록색회계연구적기출상,위료만족록색회계조건하기업정학주자、투자결책,록색재무관리편응운이생。저편문주요교위천현지분석료록색재무관리적개념,이급기업실시록색재무관리면림적문제,침대문제종기업、사회、정부삼개방면제출료일사합리건의,적겁영조록색문화분위,종이사기업적발전경호지괄응시장배경,경호적완성기업현대화발전。
Since the 2009 UN Climate Change Conference in Copenhagen, the "low-carbon economy" model began to be the world's attention, and a green low-carbon economic revolution spread to worldwide quietly. Under the new era of global economic development, the biggest feature is low-carbon economic development model which can create a better ecological and living environment. The traditional approach has been unable to meet the financial management needs of economic development, and it is necessary to innovate and develop the financial management. Until the 1990s, a wave of green trend is rising, furthermore, the accounting profession elites also are actively exploring the combination of accounting and environment and propose the concept of green accounting (also known as environmental accounting). With the preliminary study on green accounting, in order to meet the right business financing and investment decision making in green accounting conditions, green financial management has come into being. In this paper, the concept of green financial management and the problems in the implementation of green financial management are analyzed, and some reasonable recommendations from the business, society and government are proposed to create the green cultural environment, so that make the enterprises better adapt to the market environment and better complete enterprise modernization.