企业生态收益:过程控制与效率——以大唐湘潭电厂为例的分析  

Ecological Benefit of Enterprises: Process Control and Efficiency——Evidence from Datang Xiangtan Power Plant

作　　者：陈若华[1] 龚光明[1] 吕一 

机构地区：[1]湖南大学工商管理学院,长沙410082 [2]大唐湘潭电厂财务部,湖南湘潭411102

出　　处：《云南财经大学学报》2012年第6期154-160,共7页Journal of Yunnan University of Finance and Economics

基　　金：湖南省社会科学基金项目"企业生态收益的会计计量与管理控制研究"(11YBB089)

摘　　要：企业通过延长产业链条而获得生态收益是企业正的外部性内部化的具体表现。通过以大唐湘潭电厂在实行前端管理,脱硫除渣搞好煤质管理,提高发电效率,延伸企业生产链条,获得良好的生态效益、经济效益的经验证据为基础,说明了经济激励对企业生产经营生态化的重要性,同时也表明企业生态收益的获得,贯穿于企业生产经营过程的每一个环节。By extending industrial chain to gain ecological benefit indicates the internalization of the positive externality of enterprises. Based on the evidence from Datang Xiangtan Power Plant, the authors find that through front - end management, Datang Xiangtan Power Plant does very good in desulfurization and removal of slag, which not only improves its coal quality and extend product chain, but also earns good ecological benefit and economic benefit. This proves the importance of economic incentive on the ecological production and operation of enterprises, and the gain of ecological benefit of enterprises should be put into every link of its production and operation.

关 键 词：生态收益 生态化经营 激励 

分 类 号：F279.23[经济管理—企业管理]