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环境报告下沃尔财务综合分析体系的构建--以日本Epson公司为例
引用本文:吴清.环境报告下沃尔财务综合分析体系的构建--以日本Epson公司为例[J].北京市财贸管理干部学院学报,2008,24(3):43-46.
作者姓名:吴清
作者单位:上海工程技术大学管理学院,上海,200336
摘    要:随着企业可持续发展观念的深入,如何将环境因素作为财务评价体系的一部分以考核企业真实经营状况变得日益重要,本文拟以日本Epson公司环境报告的财务分析为例将环境会计运用于财务分析之中,在目前的企业财务评价体系中引入环境会计的思想和方法,以更为系统地对企业整体财务状况和经营成果做出全面的评价,并以期能对实务有所指导。

关 键 词:环境会计  沃尔财务分析体系  环境收益

Esablishment of Wole's financial comprehensive system based on environmental repot with the application in Epson Co.Ltd
WU Qing.Esablishment of Wole''s financial comprehensive system based on environmental repot with the application in Epson Co.Ltd[J].Journal of Beijing Institute of Finance and Commerce Management,2008,24(3):43-46.
Authors:WU Qing
Abstract:With the develop memt of iustainabiiity concept,it is increasingly important to apply environmental factor as a part of nnancial assessment system to assess enterprise's exact management conditions.Environmental accounting is applied tofinancialabalysis in this article by an example of JapaneseEpson company's nnancial analysis of its envionmental report.Envionmental concept and methOd are introduced in present enterprise'sfinancialassessmentsysteminOrder toassess enterprise's comprehensive finacial conditio...
Keywords:environmental accounting  Wole' s financial analys's system  environmental benfit
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