A Preliminary Study on the Construction of Corporate Environmental Budget Control System
肖雨 XIAO Yu；沈逸萌 SHEN Yi-meng；
李梦蝶 LI Meng-die；钱槐悦 QIAN Huai-yue；张惠忠 ZHANG Hui-zhong
（嘉兴学院，嘉兴 314001）
（Jiaxing University，Jiaxing 314001，China）
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。
Abstract: 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
Key words: environmental budget control；system construction；countermeasures and suggestions
中图分类号：F406.7 文献标识码：A 文章编号：1006-4311（2022）24-004-03
DOI:10.3969/j.issn.1006-4311.2022.24.002.
文章出处：肖雨,沈逸萌,李梦蝶,等. 企业环境预算控制体系构建初探[J]. 价值工程,2022,41(24):4-6.
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