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借鉴和使用环境管理会计的相关思路是制造型企业符合循环经济发展要求的必然选择,为了保证制造型企业与外部环境的协调进展过程达到较好的成果,就必须完成合理的绩效综合评价机制。本文依据环境管理会计的先进理念,从财务绩效、社会绩效和环境绩效三个方面设计出了制造型企业评价指标,选择出数据包络分析为量化分析工具,以15家制造型企业的经营数据为例,对这种评价机制进行了实证分析。
Learning from and using environmental management accounting ideas is the inevitable choice of manufacturing enterprises in line with the requirements of circular economy development, in order to ensure the coordinated progress of manufacturing enterprises and the external environment to achieve better results, we must complete a reasonable mechanism for the comprehensive evaluation of performance. Based on the advanced concepts of environmental management accounting, this paper designs the evaluation index of manufacturing enterprises from the aspects of financial performance, social performance and environmental performance, chooses data envelopment analysis as the quantitative analysis tool, takes the operating data of 15 manufacturing enterprises As an example, an empirical analysis of this evaluation mechanism.