摘要
基于生态文明建设的背景和理念,提出企业的生态文明成本,在建立企业、员工、自然、社会"四位一体"的生态文明循环系统的基础上,建立了企业与员工、自然和社会的生态文明成本体系,通过该成本体系实现了企业与员工关系生态化、企业与自然关系生态化、企业与社会关系生态化。该套成本体系从员工、自然和社会三个方面出发,可以很好地实现对企业生态文明建设过程中成本、费用的识别,弥补环境成本仅重点关注企业与自然之间成本、费用的不足。
Based on the background and concept of ecological civilization construction,the cost of ecological civilization for enterprises is proposed for the first time.On the basis of establishing the ecological civilization circulation system of"four-in-one" of enterprises,employees,nature and society,the cost system of ecological civilization for enterprises,employees,nature and society is innovatively established.Through this cost system,the ecological relationship between enterprises and employees, nature and society have been achieved.Starting from the three aspects of employees,nature and society,this set of cost system can well realize the identification of costs and expenses in the process of enterprise ecological civilization construction and make up for the deficiency that environmental costs only focus on the costs and expenses between enterprises and nature.
作者
王爱华
吴国庆
WANG Aihua;WU Guoqing(College of Economics and Management,Shandong University of Science and Technology,Qingdao Shandong 266590,China)
出处
《生态经济》
北大核心
2019年第1期214-219,共6页
Ecological Economy
关键词
生态文明建设
生态文明循环系统
生态文明成本体系
ecological civilization construction
ecological civilization circulation system
the cost system of ecological civilization
