经济发展方式转变下企业可持续发展成本问题探析

摘要

＂Twelve——five＂period is a new transformation period of our country＇economic and social development,which includes the transformation of economic development pattern,industry structure transformation,the social development turning to harmonious and ecological development,and so on.The policies regarding development pattern changes will inevitably affect the costs of enterprises＇sustainable development.This paper starts with analysis on the real background of economic development pattern transformation,and then combines the reality to explore the impacts of economic development pattern change on the costs of enterprises＇sustainable development,which is aimed at revealing problems of sustainable development resulting from the enterprise own development and external policy changes and comes up with practical line of thoughts for cost management of sustainable development of enterprises under the complicated circumstances of economic development transformation.%＂十二五＂时期我国经济社会发展将处于新的转型期,其内涵包括经济发展方式的转型、产业结构的转型、社会发展向和谐和生态化转型等多个方面。发展方式转变政策的提出必然会影响企业可持续发展成本。本文首先对经济发展方式转变的现实背景进行了分析,并结合实际探讨了经济发展方式转变对企业可持续发展成本的影响,旨在揭示转变经济发展方式下企业因自身发展、外部政策变化产生的可持续发展成本问题,为企业在经济发展方式转变的复杂条件下的可持续发展成本管理提供实践思路。