摘要
从可持续发展对企业环境责任理念发展的影响研究入手,认为企业环境投入成本的增大,使得短期的企业收益减少,但长期的企业收益增大。产前、产中和产后的企业环境成本控制对企业生态设计、清洁生产和产品循环利用等的生产决策产生重要影响,对企业环境成本效益的提高具有重要意义。生态税制度、生态补贴和生态补偿是政府干预企业承担环境责任的重要激励机制。
This article started for research from the sustainable development affect to the concept of corporate environmental responsibility in the formation and development. Think of that increasing the input costs of corporate environment will make reduction of corporate income of short term, increasing corporate environment input costs will make short - term reduction of corporate income, and long term corporate earnings increased. Before, during, and after- cost control of the enterprise will affect to the corporate of production decisions in eco - design, cleaner production and products, recycling and other, and have a significant impact on to improve cost - effectiveness of corporate environment. Finally, that ecological taxes system, ecological subsidies and eco - compensation is an important incentives system for that government intervention to undertake corporate environmental responsibility.
出处
《经济问题》
CSSCI
北大核心
2010年第9期79-82,共4页
On Economic Problems
基金
司法部资助项目(SFB2054)
关键词
可持续发展
企业环境责任
经济效益
成本控制
sustainable development
corporate environmental responsibility
economic benefits
cost control
