摘要
基于委托代理理论,建立涉农企业发展循环型农业的委托-代理模型,在此基础上,构建税费优惠、财政扶持、产权制度改革等激励机制和施行环境会计核算体系、培育健康的市场运行机制、行政强制等一系列约束机制,有效引导涉农企业发展循环型农业,从而加快我国生态文明建设的进程。
Based on the principal-agent theory,this paper establishes a principal-agent model for agricultural enterprises to develop circular agriculture.On this basis,it constructs incentive mechanisms such as tax preference,financial support and property right system reform,and implements environmental accounting system,cultivates healthy market operation mechanism,and puts forward some suggestions.A series of restraint mechanisms,such as administrative compulsion,can effectively guide agricultural enterprises to develop circular agriculture,so as to speed up the process of ecological civilization construction in China.
作者
王鸿
尚杰
陈卓
Wang Hong;Shang Jie;Chen Zhuo(School of Economics and Management,Qiqihar University,Qiqihar 161006,China;College of Economics and Management,Northeast Forestry University,Harbin 150040,China)
出处
《科技管理研究》
CSSCI
北大核心
2021年第7期207-215,共9页
Science and Technology Management Research
基金
黑龙江省哲学社会科学研究规划项目“黑龙江省涉农企业发展循环型农业的绩效评价与机制构建研究”(18GLD301)
黑龙江省省属高等学校基本科研业务费科研项目“黑龙江省政府债务的风险分析及规模适度性研究”(135309501)
黑龙江省教育厅基本业务专项科研创新团队项目“企业创新成长的影响机制与营商环境优化研究”(135309102)。
关键词
涉农企业
循环型农业
委托代理理论
激励与约束机制
agriculture-related enterprises
circular agriculture
principal-agent theory
incentive and restraint mechanism
