摘要
现有的企业生产性投资分析指标都是建立在传统财务收支计量的基础上,没有考虑项目的环境成本,造成许多高能耗、污染大的项目由于有着良好的企业范围内的财务收益而上马。针对现有投资项目评价体系存在的问题,重新设立了考虑环境成本的投资项目分析方法及分析指标。
Existing indicators on investment are built on the project profitability,which doen＇t consider the project＇s environmental costs. As a result, many projects were launched with high pollution and high energy consumption. In the light of the problem, this paper, by considering environmental costs, brings forward suggestions to improve the existing investment evaluation system and proposes a new method and corresponding indicators for investment evaluation.
出处
《价值工程》
2008年第6期159-161,共3页
Value Engineering
基金
山东省软科学研究项目(2007RKB223)
关键词
投资
环境成本
效益分析
investment
environmental costs
profitability analysis
