基于利益相关者的环境业绩财务评价指标体系研究  

Research on Financial Performance Evaluation Indicator System Based on Stakeholders

作　　者：吴萍 WU Ping(Henan Institute of Technology, Xinxiang 453003, Chin)

机构地区：[1]河南工学院,河南新乡453003

出　　处：《河南机电高等专科学校学报》2016年第6期17-19,共3页Journal of Henan Mechanical and Electrical Engineering College

基　　金：2017年度河南省教育厅人文社会科学研究资助项目"绿色会计与河南省生态经济发展问题研究"(2017-ZZJH-116)

摘　　要：企业实施环境管理,可以为企业自身节约资源、降低成本,创造经济增加值,然而传统的财务管理中缺乏环境评价指标,不利于信息使用者运用财务指标分析环境信息进行环境管理。文章站在利益相关者角度,对企业的管理者、投资人、债权人、政府管理部门等相关信息使用人进行分类,提出企业应该建立为关注经济利益者、关注环境质量者、关注环境管理者服务的环境业绩评价财务指标体系框架,以期丰富传统财务评价指标体系。The implementation of environmental management can save resources, reouce costs anu create economic added value. However, the traditional financial management lacks the environmental evaluation index, which is not conducive to the information management to analyze the environmental information. In this paper, from the perspective of stakeholders, this paper puts forward that enterprises should establish financial performance evaluation indicators, and classify relevant information users such as managers, investors, creditors, government departments and so on, and construct an analysis of different environmental information objects Index system framework, with a view to enrich the traditional financial evaluation index system.

关 键 词：利益相关者 环境评价 财务指标 

分 类 号：F235[经济管理—会计学]