企业环境预算控制体系构建初探  

A Preliminary Study on the Construction of Corporate Environmental Budget Control System

作　　者：肖雨 沈逸萌 李梦蝶 钱槐悦 张惠忠[1] XIAO Yu;SHEN Yi-meng;LI Meng-die;QIAN Huai-yue;ZHANG Hui-zhong(Jiaxing University,Jiaxing 314001,China)

机构地区：[1]嘉兴学院,嘉兴314001

出　　处：《价值工程》2022年第24期4-6,共3页Value Engineering

基　　金：嘉兴学院2021年国家级大学生创新创业训练计划项目“以习近平生态文明思想引领环境管理会计的创设与实施——以嘉兴企业为例”(编号:202110354010)的部分研究成果。

摘　　要：当前生态破坏、全球变暖等环境问题已引起世界各国的关注和重视。环境预算控制作为企业环境管理会计的重要内容和方法,能为企业强化环境管理方面提供价值引领与统筹规划。本文将从企业环境预算控制体系的构建动因切入展开阐述,初步构建起企业环境预算控制体系框架,并对企业实施环境预算控制体系提出对策建议。At present,environmental problems such as ecological destruction and global warming have attracted the attention all over the world.As an important content and method of corporate environmental management accounting,environmental budget control can provide value guidance and overall planning for enterprises to optimize environmental management.This paper will start with the driving forces of the construction of the corporate environmental budget control system,experimentally build the corporate environmental budget control system framework,and put forward countermeasures and suggestions for the implementation of the corporate environmental budget control system.

关 键 词：环境预算控制 体系构建 对策建议 

分 类 号：F406.7[经济管理—产业经济]