企业文化与环境经营价值体系的构建  

The Construction of the Value System of Enterprise Culture and Environmental Management

作　　者：冯巧根[1] 冯圆[2] 

机构地区：[1]南京大学商学院会计学系,210093 [2]浙江理工大学经管学院,310012

出　　处：《会计研究》2013年第8期24-31,96,共8页Accounting Research

基　　金：国家社科基金项目(07BJY018)课题结题报告中的部分内容

摘　　要：在企业经营中,生态环境影响的重要性日益凸显,立足于企业文化特征,探究文化因素对环境经营与企业价值观体系形成的具体影响及作用路径,是当前环境管理会计研究的一个重要课题。本文根据Edgar H·Scheinr提出的组织文化模型,构建了基于企业文化的环境经营价值体系,同时依据该价值体系提出了环境经营的具体框架结构,并将企业文化建设嵌入于环境经营的战略之中。文章对于促进环境管理会计理论与方法体系的建设具有积极的现实意义。In business operations,the influence of ecological environment is continuously important.Based on the features of enterprise culture,exploration of the influence and acting path of culture elements on environmental management and the formation of enterprise value system plays an important role in environmental management accounting research.In this paper,according to the organizational cultural mode carried out by Edgar H·Scheinr,it establishes value system of environmental management based on enterprise culture,puts forward concrete framework regarding to environmental management,and includes enterprise culture construction into the strategy of it.Meanwhile,this paper brings a practical significance at promoting the construction of theory and method system of environmental management accounting.

关 键 词：企业文化 环境经营 价值体系 

分 类 号：F270[经济管理—企业管理]