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| 文章编号：1672-3104(2009)05-0653-06 |
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从环境会计看环境经营的有效性
——以理光集团为例 |
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罗喜英 |
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（湖南科技大学商学院，湖南湘潭，411201） |
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| 摘 要： 依据理光集团2003～2008年的环境经营报告中有关企业环境会计的信息，从环境经营成本与经济效益、环保效益与环境负荷的项目对比以及环境会计指标环境收益率、环境效果率、环境负荷利润率和社会成本利润率4个指标变化论证了理光集团环境经营的有效性。理光集团以环境会计方法促环境经营的成功经验及其对我国的启示在于：政府积极引导，企业自主环保并主动运用环境会计的定量信息，特别是大型企业探索环境会计方法是促进环境经营的有效途径。 |
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| 关键词： 环境报告；环境会计；环境经营；环境效益；环境负荷 |
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The effectiveness of environmental management from the response to environmental accounting—with Ricoh Group as an example |
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LUO Xiying |
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（Business school, Hunan University of Science and Technology, Xiantan 411201, China） |
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| Abstract: Based on the corporate environmental accounting，which consists in Ricoh Group Sustainability Report from 2003 to 2008, analyses the effectiveness of Ricoh Group environmental management. The changes in items of Comparison, from Environmental Conservation Costs and Economic Benefits to Effect on Environmental Conservation and Environmental Impact, and changes in the Ricoh Group’s sustainable environmental management indicators, which are Ratio of Eco Profit ,Ratio of Eco Effect, Eco Index and RPS( Ratio of Profit to Social Cost), demonstrate the effectiveness of Ricoh Group environmental management.Ricoh Group Environmental Accounting, in the importance of environmental management, has an great inspiration that the Government guides actively, enterprises take the initiative to use their own environmental accounting as a powerful tool, particularly large-scale enterprises explore environmental accounting to promote environmental management ,which has an important significance to guidelines for the preparation of environmental information. |
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Key words: environmental report; environmental accounting; environmental management; environmental benefits; environmental load |
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