摘要
随着经济的发展,环境污染越来越严重。环境成本与经济效益的关系一直是农村企业战略管理研究中所关注的重要问题。以企业环境成本的核算与控制为切入点,制定出以绿色供应链为基础的控制方法,将有效建立农村企业的社会效益评价体系。
Environmental pollution is getting worse with economic development.The relationship between environmental costs and economic benefits has been an important issue of concern in the strategic management of rural enterprises.Taking the enterprise environmental cost accounting and control as the starting point,this paper discusses in detail the meaning of environmental cost,features and function and proposes to establish an evaluation system of rural enterprise social benefits by taking a controlling means which is based on green supply chain.
出处
《湖南工业大学学报（社会科学版）》
2010年第6期41-44,共4页
Journal of Hunan University of Technology(Social Science Edition)
关键词
农村企业
环境成本
社会效益
rural enterprises
environmental costs
social benefits
