摘要面对经济发展带来的巨大环境成本,企业或政府正在通过诸如环保投资(企业社会责任投资)等来遏制环境恶化的进度,降低环境成本的规模。同时,为实现企业的可持续发展,政府幵始积极地引导企业在实践层面上推行清洁生产技术,并在产品的消费者中渗透绿色消费的理念。换言之,在市场经济背景下,立足企业文化特征,探究企业文化对环境经营和成本创新的具体影响、发现企业文化对成本创新的深层次作用机制、寻求企业成本创新的影响因素和作用路径,对促进企业更好地实施环境经营等具有积极的现实意义。【关键词】企业文化环境经营长三角企业成本创新AbstractThehugeenvironmentalcostsinthefaceofeconomicdevelopment,enterpriseorgovernmentisbysuchasinvestmentinenvironmentalprotection(CSR)tocurbthedeteriorationoftheenvironmentoftheschedule,reducetheenvironmentalcostscale.Atthesametime,torealizethesustainabledevelopmentofenterprises,thegovernmentbegantobeactivelyguideenterprisestopromotecleanproductiontechnologyinpractice,andtheinfiltrationofgreenconsumptionintheconsumerproductsinphilosophy.Inotherwords,inthecontextofthemarketeconomy,basedonthecharacteristicsofcorporateculture,corporateculture,toexplorethespecificeffectsofenvironmentalmanagementandcostofinnovationthatinfluenceofenterprisecultureontheinnovationofcostofdeep-seatedmechanism,seekstheenterprisecostinnovationfactorsandpathways,haveapositiveandpracticalsignificancetopromotetheenterprisestobetterimplementationofenvironmentalmanagementetc..Inthispaper,theenterpriseculturalfactorsintotheenvironmentalmanagementandcostinnovationresearchfieldofvision,knowledgewillhelpdeepentheenvironmentalmanagement,costmanagementsysteminnovationofenterprises,improvetheknowledgeframeworkofenvironmentalmanagementaccounting.Furthermore,intheenvironmentofresourceconservationorientedenterprisemanagementprocess,combinedwiththebuildingofenterpriseculture,strengthentheaccountingofenvironmentalmanagement,expandthecontentsystemofenterprisesystemconstruction,provideevidenceofvividtheoryforenvironmentalmanagement.[keyword]costinnovationenvironmentofenterprisecultureofprivateenterprisesoperatinginYangtzeRiverDelta目录摘要........................................................................................................................2Abstract..................................................................................................................3第一章绪论............................................................................................................51.1研究背景..................................................................................................51.2研究的目的和意义..................................................................................6第二章文献综述与理论基础..............................................................................102.1国内外文献综述....................................................................................102.2理论基础..............................................................................................14第三章企业文化对环境经营的影响................................183.1企业文化与环境认知.....................................183.2基于文化视角的环境经营价值体系构建.....................23第四章环境经营与民营企业成本创新...............................254.1以企业文化为导向的环境经营模式构建...........................................254.2民营企业环境经营的现状.....................................................................
