摘要
煤炭资源作为一种不可再生性资源,应该合理可持续性地开采,财务战略的目标应为企业可持续发展能力最大化服务。煤炭资源的有限性和不可再生性,决定了其生命周期明显性和独特性。不同的生命周期企业,具有不同的组织、技术及经济特征,企业可持续发展的财务战略模式,应该根据企业所处的生命周期阶段来制定,才能获得最佳生命周期效益。
As one kind of non-renewable resources,coal should be mines reasonably and sustainably,the goal of financial strategy should be serve for the enterprise sustainable development ability maximization.Coal resource＇s finiteness and non-renewablity decides its life cycle obvious and the distinctive quality.The enterprise in different life cycle has the different organization characteristic,the technology characteristic and the economical characteristic,the finance strategic for enterprise sustainable development mode should formulates according to the life cycle stage which the enterprise locates t,which can obtain the best life cycle benefit.
出处
《中国矿业》
北大核心
2009年第2期26-29,共4页
China Mining Magazine
基金
黑龙江省普通高校青年学术骨干支持计划项目(1153G032)
关键词
煤炭企业
可持续发展
财务战略
生命周期
coal enterprise
sustainable development
financial strategy
life cycle
