造纸企业环境成本与经济效益关系研究 |
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引用本文: | 程远霆,冯俊华. 造纸企业环境成本与经济效益关系研究[J]. 中华纸业, 2011, 32(23): 42-45,6 |
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作者姓名: | 程远霆 冯俊华 |
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作者单位: | 陕西科技大学管理学院,西安,710021 |
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基金项目: | 陕西省造纸行业环境成本构成要素及核算体系研究 |
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摘 要: | 结合陕西造纸产业发展现状,选取陕西最具代表性的造纸企业的数据作为研究的样本,对造纸企业环境成本与经济效益相关性进行实证研究。研究结论表明,环境成本与经济效益相关性趋势的动态变化具有长期性,且整体趋势走向会发生由负相关向正相关的转变。
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关 键 词: | 造纸企业 环境成本 清洁生产 经济效益 关系研究 |
A study on the relationship between environmental cost and economic benefit for paper enterprises |
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Abstract: | An empirical study on the relationship between environmental cost and economic benefit for paper enterprises was made, taking data from the most representative of paper enterprises in Shaanxi as an empirical sample. The results revealed that the dynamic change of the correlation trend between environmental cost and economic benefit has long-term characteristics, and the correlation trend will change from negative to positive correlation. |
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