摘要
生态—经济关系协调是企业必须面对的问题,生态化经营已成为企业可持续发展的战略选择。传统环境会计聚焦于企业活动对环境的负面影响,对企业生态化经营背景下的环境可演变为资源的事实缺乏关注。文章从企业可持续发展会计与测度研究、生态与经济互动研究、企业生态效率理论与测度研究、生态效益会计与测度研究、企业环境财务会计与测度研究、企业环境管理会计与环境绩效评价研究六个方面回顾相关文献,提出了生态—经济互动视角下的企业生态经济效益会计核算理论与测度方法研究框架,以期推动企业生态经济效益会计理论与方法研究发展。
Under the problem of relationship coordination of ecology and economy, ecologically management and sustainably development has become strategic choice for the enterprise. The traditional environmental accounting theories focus on the negative impact of business activities on the environment, and deficiently follow the facts that the environment can be turned into benefit. This paper overviewed literature from six aspects： the enterprise sustainable development accounting and measure, ecological and economic interactive, enterprise ecological efficiency measurement theory, ecological efficiency accounting, enterprise environmental financial accounting, and enterprise environmental man^igement accounting. This paper puts forward accounting theory and measurement method of enterprise ecological- economic interaction efficiency and research framework, in order to promote enterprise ecological-economic benefit accounting theory and method research.
出处
《生态经济》
CSSCI
北大核心
2014年第4期55-63,共9页
Ecological Economy
基金
国家自然科学基金项目"重污染行业上市公司环境绩效与财务绩效互动机理与政策研究"(71273129)
关键词
生态一经济互动
企业生态经济效益
企业生态经济效益会计
ecological-economic interaction
enterprise ecological-economic efficiency
enterprise ecological-economic efficiency accounting
