摘要
联合国会计和报告标准(ISAR)建议的生态效率指标将企业现有经济考核指标和环境指标很好地结合了起来,能较充分反映和适当评价企业的环境效益和经济效益。本文通过对生态效率指标体系的构建以及在对宝山钢铁、中国石油和英国BP公司的应用案例分析,认为需要将ISAR推荐的生态效率指标中分母修正为经营活动现金净流量,并结合企业所处的行业特点适当补充企业特有指标以及其他有意义的生态效率指标,在此基础上我们可以更加客观准确地评价企业的生态效率,促进企业实现经济业绩与环境业绩的"双赢"。
Eco-efficiency indicators developed by ISAR,integrates existing indicators for environmental and financial performance at the enterprise level,and can fully reflect and properly evaluate the enterprises＇ environmental and economic efficiency.Through constructing an eco-efficiency indicators system,and analyzing the application of this system in Shanghai Baoshan General Iron and Steel Works,CNPC and British Petroleum（BP）,this paper argues that the denominator of ISAR eco-efficiency indicators should be amended as net operating cash flow,and be added firm-specific indicators and other significant eco-efficiency indicators as a supplement.Based on that,we think that an enterprise＇s eco-efficiency can be assessed more objectively and accurately,so as to realize a win-win situation in both of economic performance and environmental performance.
出处
《兰州商学院学报》
CSSCI
2011年第1期112-121,共10页
Journal of Lanzhou Commercial College
基金
国家社会科学基金西部项目"西部地区新农村建设中经济发展与环境保护协同模式研究"(10XJY0028)阶段性研究成果
甘肃省2007-2008年度省社科规划项目"应用经济手段治理兰州大气污染对策研究"阶段性成果
关键词
环境会计
生态效率
财务业绩
环境业绩
生态效率指标
environmental accounting
eco-efficiency
financial performance
environmental performance
eco-efficiency indicators
