自然契约、生态利润与企业可持续发展  

The Natural Contract, Ecological Profits and Firm Sustainable Development

作　　者：程宏伟[1] 冯茜颖[1] 王艳[1] 

机构地区：[1]成都理工大学信息管理学院,四川成都610059

出　　处：《中国工业经济》2010年第5期88-98,共11页China Industrial Economics

基　　金：国家社会科学基金项目"矿产资源开发利益统筹与西部地区科学发展研究"(批准号09XJY002);教育部人文社会科学研究青年基金项目"资源控制权;专用性投资与产业链声誉危机治理"(批准号09YJC790021)

摘　　要：自然契约是人与自然关于和谐共生的默契合意。企业以社会契约集合嵌入自然契约,企业是自然契约与社会契约的复合体。企业的可持续发展以人与自然关系的和谐共生为基础。工业文明主导下利润计量目标的本末倒置和前提假设的逻辑悖论要求企业的获利导向由经济利润向生态利润转变。基于生态循环会计等式的企业可持续发展战略地图倡导新型的生产方式和消费方式,为会计循环和生态循环的对接,获利导向和具体行动的统一提供了可行路径。通过经营观念变革、商品理念重塑,价值网体系再造、会计系统重建、评价机制更新等促进企业在追求生态利润过程中实现可持续发展。The natural contract is a tacit agreement of the harmonious symbiosis between human and the nature.Firms are embedded to the natural contract as the aggregate of social contract,which are the complexity of the natural contract and the social one.Meanwhile,sustainable development of the firms bases on the harmonious symbiosis between human and the nature.The inversion of objectives in profits measurement and logical paradox of assumptions under the guidance of industrial civilization require firms change to ecological profits-oriented from economic profits-oriented.The strategic map of sustainable development in firms based on the accounting equation of ecological cycle initiates new patterns of production and consumption,which provides the feasible path not only to the matching of accounting cycle and ecological one,but also to the integration of profits-obtained guidance and concrete actions.The firms will be developed in a sustainable way during its pursuit of the ecological profits through reforming operation concept,reshaping product idea,reengineering value net,reconstructing accounting system and renewing appreciation mechanism.

关 键 词：自然契约 生态利润 生态循环 可持续发展 战略地图 

分 类 号：F406.14[经济管理—产业经济]