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人、自然和社会的需要和谐发展,随着我国可持续发展战略的实施,汽车企业越来越重视环境保护。但是目前企业现有的财务考核指标存在着经济指标和环境指标没有完全分开的问题,环境指标没有考虑经济性,经济指标没有考虑环境影响,这必然导致汽车企业对自身效益考虑的多而对社会环境效益考虑的少。文章分析了现有财务分析指标体系的不足,提出了针对汽车企业应该重视环境方面财务分析指标的构建。
The harmonious development of the needs of people, nature and society, with the implementation of China’s sustainable development strategy, automobile companies pay more and more attention to environmental protection. However, at present, the existing financial assessment indicators of enterprises exist the problem that the economic indicators and environmental indicators are not completely separated. The environmental indicators do not consider the economy and the economic indicators do not consider the environmental impact, which inevitably causes the automobile enterprises to consider their own benefits more than the social Less environmental benefits to consider. The article analyzes the deficiency of the existing financial analysis index system and puts forward the construction of the financial analysis index for the automobile enterprise should pay attention to the environment.