摘要
随着低碳时代的到来,企业理财环境发生了翻天覆地的变化。传统投资决策方法把企业当作一个独立的系统,仅考虑项目给企业带来的经济效益,没有从整体考虑企业各方利益关系人,特别是忽视了项目对环境和社会的影响。因此,在低碳经济时代企业必须转变观念,把环境问题提升到战略高度,对项目进行全面评价,达到经济、社会和环境效益的三大统一。本文首先从投资决策目标和会计信息两个方面论述了传统投资决策方法的局限,然后重点探讨了低碳经济环境下的投资决策方法。
As low-carbon era comes,the financial environment of enterprises changes greatly.When making investment decision in a traditional way,enterprise is regarded as a independent system,only considering the economic profit a project can bring to the enterprise,while the parties with interest related to the enterprise are not considered comprehensively.Particularly,the influence of the project on environment and society is neglected.In the low-carbon era,environment issue should be emphasized at the strategic level.A project should be evaluated in an all-round way and integrate profit of economy,society and environment.Limits of traditional investment decision method are analyzed from the investment decision goal and accounting information.Besides,the investment decision method in low-carbon economic environment is discussed.
出处
《辽东学院学报（社会科学版）》
2011年第3期34-36,41,共4页
Journal of Liaodong University：Social Science Edition
关键词
低碳经济
环境效益
绿色评价指标
low-carbon economy
environment profit
green evaluation index
