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低碳转型视域下中小企业财政节能补贴评估流程设计研究
发表时间：2014-05-31 浏览量：2075 下载量：617
| 全部作者： | 周志方，张雅婷 |
| 作者单位： | 中南大学商学院 |
| 摘 要： | 基于低碳转型视角，借鉴环境风险评估及节能减排审计技术，通过分析我国中小企业发展节能减排所面临的主要问题，设计了中小企业节能减排的财政补贴评估流程3阶段：1） 中小企业对节能减排项目进行环境成本核算；2） 节能减排评价中心对中小企业进行独立的第三方评估；3） 政府部门依据提交的评估证明文件给予中小企业相应补贴。最后以陕西某制造型中小企业为例进行了实证分析。研究结论表明：财政节能补贴是中小企业实现经济与环境绩效双赢的核心手段之一，科学合理的财政节能补贴评估流程与标准是中小企业实现可持续发展、转型升级的基础和关键。 |
| 关 键 词： | 财务管理；低碳经济；节能减排；财政补贴；中小企业 |
| Title： | Assessment procedure for fiscal subsidies for energy-saving of small and medium-sized enterprises in view of low carbon transition |
| Author： | ZHOU Zhifang, ZHANG Yating |
| Organization： | Business School, Central South University |
| Abstract： | In view of low carbon transition, learning from the environmental risk assessment and energy-saving audit technology, this paper designs an assessment procedure for fiscal subsidies by analyzing main problems of small and medium-sized enterprises in energy-saving, including three stages: 1) The small and medium-sized enterprises take environment costing for energy-saving projects; 2) The evaluation center for energy saving conduct the independent third-party assessment for small and medium-sized enterprises; 3) The government departments give appropriate subsidies based on documents submitted by small and medium-sized enterprises. Finally, we take a small and medium-sized manufacturing enterprise in Shaanxi province as its research object for empirical analysis. The research conclusion shows that the fiscal subsidies for energy-saving is one of core methods that the small and medium-sized enterprises achieve the goal of win-win, and the rational assessment process and scientific criteria of fiscal subsidies for energy-saving are the key basis that the small and medium-sized enterprises achieve the goal of sustainable development, transformation and upgrading. |
| Key words： | financial management; low carbon economy; energy-saving and emission-reduction; fiscal subsidies; small and medium-sized enterprise |
| 发表期数： | 2014年5月第10期 |
| 引用格式： | 周志方，张雅婷. 低碳转型视域下中小企业财政节能补贴评估流程设计研究[J]. 中国科技论文在线精品论文，2014，7（10）：966-974. |
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