摘要
企业环境业绩可分为货币化的环境业绩和不能货币化的环境业绩两种类型,企业环境业绩会从财务状况、经营成果、现金流和企业价值四个方面影响企业财务业绩。因此,企业管理当局不应当仅仅重视企业财务业绩的提高,还应该注重提高其环境业绩,努力实现环境业绩与财务业绩的"双赢"。
Corporate environmental performance can be divided into the currency type and non-currency type.Environmental performance can affect corporate financial performance in terms of the financial position,operating results,cash flow and enterprise value.Therefore,corporate management should not only attach importance to the improvement of corporate financial performance,should also focus on improving its environmental performance,efforts to achieve the ＂win-win＂ situation of environmental and financial performance.
出处
《中南林业科技大学学报（社会科学版）》
2011年第3期50-52,共3页
Journal of Central South University of Forestry & Technology（Social Sciences）
基金
国家自然科学基金项目"消耗性林木资产的会计确认
计量及信息披露研究"(编号:70973019)
福建农林大学青年基金项目"企业环境业绩评价研究"(编号:2009030)
关键词
环境业绩
财务业绩
环境业绩评价
environmental performance
financial performance
the evaluation of environmental performance
