企业环境管理中英文对照外文翻译文献
制造型企业环境成本控制研究外文文献翻译最新译文
毕业设计附件外文文献翻译：原文+译文文献出处: Markus G. The research of environment cost control in manufacturing enterprise [J]. International Journal of Production Economics, 2016, 2(3): 16-28.原文The research of environment cost control in manufacturing enterpriseMarkus GAbstractAlthough the development of manufacturing industry has brought the economic high growth, but at the same time we must see to the resources and the environment has brought great pressure, will restrict the sustainable development of manufacturing industry. From microscopic view, under the condition of the fierce market competition, manufacturing companies often from their own interests, environmental protection is generally only meet the minimum standards set by the government policy, resulting in a large number of environmental pollution by the society "to pay". However, as the environment problem increasingly prominent, and the increase of environmental protection demands, that the environmental responsibility on to their social situation will not exist. So the cost of manufacturing firms are active in environmental control will become particularly important, enterprise more environmental cost control as soon as possible, the more can meet the requirements of all aspects, to avoid the increasing environmental costs, to obtain competitive advantage, improve the economic benefit.Keywords: Manufacturing enterprise; Environmental cost; Value chain1 Research statusBemons (1971) and Malin (1973) the innovative put forward the concept of pollution of the environment accounting, they think the enterprise caused by the external environmental costs should be internalized. Park and Lee (2003) of environmental cost budget estimation methods are discussed in this paper. Robert and Frank (2005) studied to deal with the economic interests of the environment cost and time and space redistribution system method. Thomas, Robert and Daniel (2007) in financial analysis considering the external environmental costs and economic value added. Barnum (2009) on the basis of DEA analysis method, using the principle of materialbalance estimate input cost of coal, oil, natural gas and carbon dioxide output cost. Adam (2009) thinks the polluter pays principle (PPP) is still dominant in the cost allocation, and waste water treatments by purchasing power parity (PPP) explore the cross-border issues. Tran (2009) use economic model to study the shrimp and the relationship between the environmental costs of production.Yet Jeffrey a. (1994) argues that free trade will have far-reaching effect to the enterprise environment cost control. Julie a. Hewitt and Daniel k. Brown (2000), the study found that the environmental group manager for cost purposes rather than providing services received are marginal effect. Alan e. Rime r, PE, Dee, Black (2000) study found that organization and working process of the key factors is the company's environmental cost driver. John (2004) argues that environmental cost management consulting (ECMC) can help enterprises to evaluate its production cycle, reduce the enterprise environment cost. Hansen and Quintana (2007) discuss how to identify, track and monitor the environmental costs in order to improve enterprise's environmental performance. Robert (2008) design a comprehensive environmental quality management total cost assessment (TQEM - TCA) framework, to evaluate and control the environmental costs of some of the biggest companies in the United States. Gordon (2008) study shows that using the total cost management framework (TCM) can enhance the consistency and comparability of different kinds of environment cost estimation.Michael Porter for the first time put forward the concept of value chain, is to analyze the important tool of enterprise competitive advantage. Shank and Vijay expanded the potter the meaning of value chain; the enterprise's value chain should start the whole process of supplier to the user. Norman R and Ramirez R (1993) proposed the concept of value constellation, enterprises should pay attention to more capable to create value, and not stay to add value. Jeffrey and John (1995) put forward the concept of virtual value chain, the enterprise is present in the material and the virtual world, shall obtain the competitive advantages of the two world., (1996) argue that customer value chain is a unique competitive advantage, enterprises can not only strengthen the company management system, the characteristics of but also can improve the competitive advantage of enterprises. Alexandra j. Campbell (1998) studied the international cooperation's main trading partner on the value chain of influencing factors. Tom and Nick (1999) think that the method of value chain should include material distribution requirements planning, continuousreplenishment program, jointly managed inventory, etc. Stuart (2001) put forward the enterprise is not enough to have the ability to create value, the key is to be able to get what you create value. Merlin and Kevin (2002) in the value chain partners to share customer data is very important, and to explore different methods for sharing data and in commercial applications. Adam (2007) built a biform two-phase game model, the use of the model to quantitative analysis of the value chain of the relationship of value.2 Related theories2.1 Environment cost theory2.1.1 Concepts and characteristicsConsensus has not been formed the current definition of environmental costs, in this paper, with reference to the United Nations international accounting and reporting standards intergovernmental expert working group (ISAR) definition of environmental cost, environmental cost is to show the enterprise in line with those responsible for the environment for the principle, the initiative for environmental pollution control or the cost of what happens to be enforced, and enterprise in the activities of other costs. Environmental cost is an important part of enterprise cost, it has some characteristics different from other enterprise cost, main show is sudden, concealment, and increasing.2.1.2 The content of the environmental cost and classificationPredecessors have made more research on environment cost classification field, think of the content of environmental costs include not only the current after induction enterprise already bear the costs of environmental liability shall also include the enterprise had not, but the future is likely to be borne by the enterprises of the cost. Environmental costs include not only measurable environmental spending, should also include cannot clear measurement of environmental impact. Not only tangible environmental spending, including enterprise environment cost shall also include losing its environmental image of the invisible. From the point of the whole management process, according to enterprise's effects on the environment and environmental cost expenditure, in this paper, the environmental cost is divided into the following four categories:(1)Natural resource depletion costEnterprise will use in the production of economic activity, the consumption of natural resources, which reduce the number of resources value, is the cost of depletion of naturalresources. According to the renewable resources whether, natural resource depletion cost but also the specific classification of non-renewable resource depletion cost and cost of renewable resource depletion.(2) The cost of environmental degradationEnterprise production and operation of emissions than the quantity of the natural environment can carry,, in turn, led to the decrease of the quality of the environment, including the loss of value is the cost of environmental degradation, such as enterprise result in pollution of air, water, etc. Due to accurate verification of actual damage, caused the enterprise did not completely corresponding environmental responsibility.(3) The environment and resources protection costEnterprises in the process of its production and business operation will inevitably impact on environment and resources, in order to protect the environment and resources, to maintain their sustainable development and utilization of enterprises take measures of environmental resource protection, namely, cost. For example: in order to prevent and reduce pollution accidents, enterprise purchase the corresponding facilities extra spending, in order to improve employee knowledge of environmental protection of the training expenses, etc.(4) The environment and resources cost recovery and regenerationWhat we mean by environmental resources mainly include common human breathing air, minerals needed for the industrial production, most of the world's oceans, farming land, human creation of civilization heritage. Environmental resources recovery and regeneration cost is refers to the enterprise has caused damage to the environment resources, in order to restore what had happened to the cost. Such as the cost of industrial sewage purification, repeat use of the costs of waste, etc2.2 Environmental cost control theoryEnvironmental cost control is the enterprise to take corresponding measures will be formed to control the environmental cost of each items, trying to push the environmental cost control in reasonable level, in order to achieve environmental protection while promoting economic efficiency of enterprises. Environmental cost control is not a simple compression on environment cost, through the system control can improve the management level of enterprise environment cost. Enterprise environment cost control should have the following features:(1) ComprehensiveDue to the enterprise of adverse effects on the environment may was not reflected in the current, the internalization of environmental costs, including the enterprise has the burden of costs, shall also include the enterprise is likely to be borne by the enterprises environmental costs in the future. Therefore, the enterprise of the internalization of environment cost control should not only for cost control, for potential, externalized, considering the environmental cost shall remain at the same time, enterprises should also starting from the complete life cycle of a product or service, fully consider the cost of environment, and to control its each link.(2) The sustainabilityEnterprises to actively control the environmental cost will lead to spending, and in the short term, the enterprise environment cost control increased the burden of the enterprise, but in the long run, the enterprise to get higher utilization rate of raw materials, better product quality, lower environmental risks and benefits such as the cost of financing, which will increase the competitiveness of the enterprises, and is helpful to realize the sustainable development of enterprises.2.3 The value chain theoryThe McKinsey, a consultancy, opened up the value chain thought, followed by Michael Porter, Michael e. Porter) in his book the competitive advantage of the system elaborated the concept of value chain, with the continuous development of these years, the value chain is endowed with new meaning, the following lists the representative value chain thought, the traditional value chain refers to the value chain theory proposed by Michael Porter, the enterprise production and management mainly includes the research design, production, sales and support activities, all these activities can be expressed as the value chain. Enterprise value activities can be divided into basic activities and auxiliary activities further these two categories, basic activities can create value for enterprise directly; auxiliary activities just help create value for the basic activity, will not be able to create value directly. Peter, Peter Haynes (Hines) think enterprise value chain should be integrated material transit, the value of its different from the potter profit as the ultimate goal of enterprise value chain theory, thought he is only a by-product of meet customer demand for products. In addition, he wills also raw materials and customers of the two factors into their value system. Jeffrey and virtual value chain, d the carat puts forward the concept of virtual value chain.They think, under the background of information age, the value added in the enterprise value chain activities can be divided into based on some of the material resources and in the market place in the market based on the part of the information resources in the space. Which is based on material resources value-added activities constitute the traditional value chain, and based on the information resource is a virtual value chain, virtual value chain theory is that information is the important source of value?3 Environmental cost control model in real timeReal-time control is the enterprise in the information environment of product environmental cost information, this paper compares and analyzes the information in order to realize the real-time monitoring of environmental cost control. But considering the factors such as information transmission time, any real time delayed, and the real-time control mode is relative.3.1 Environmental cost control based on ERPUsing ERP system to control environmental cost is to use its plan, analysis, and other functions, each activity of the enterprise environment cost accounting. In the ERP environment, the enterprise will be in the business environment each link (inventory materials, production processes, production workshop, suppliers, customers, distributors and other business resources) combining, accurately and in a timely manner to all these aspects of dynamic monitor environmental cost information, so as to realize the effective control of the enterprise environment cost.3.2 Environmental cost control based on ABCEnvironmental cost control based on homework cost method is the homework cost method is used to achieve the goal of environmental cost control, the homework cost method of accounting object is each job, rather than directly to a product, embodied in: first, to confirm the enterprise use resources of all assignments, next to the cost of the consumption of resources allocated to the relevant work, finally put all the homework cost allocation to the product. For enterprise environmental cost occur through homework assigned to products, can reasonable distribution of environmental costs, eventually to achieve the environment of the enterprise cost control.译文制造型企业环境成本控制研究Markus G摘要虽然制造业的发展带来了经济的高增长，但同时我们必须看到给资源与环境带来了巨大的压力，将制约制造业的可持续发展；从微观来看，在激烈的市场竞争条件下，制造型企业通常从自身利益出发，环境保护普遍仅仅满足政府政策的最低要求，导致大量环境污染由社会“买单”。
企业内部环境英文版作文
企业内部环境英文版作文英文：As an employee of a company, the internal environment is crucial to my work and overall satisfaction. There are several factors that contribute to a positive internal environment, including communication, support, and company culture.Communication is key in any workplace. Clear and effective communication between colleagues and management helps to avoid misunderstandings and promotes teamwork. For example, my company has regular team meetings where we discuss our progress and any challenges we may be facing. This allows us to work together to find solutions and stay on track.Support is also important in creating a positive internal environment. This can come in many forms, such as training opportunities, mentorship programs, or even just asupportive work culture. For instance, my company offers a mentorship program where new employees are paired with more experienced colleagues to help them navigate their new role and grow in their career.Finally, company culture plays a significant role in creating a positive internal environment. A company with a strong culture that values its employees and promotes a healthy work-life balance will have a happier and more productive workforce. For example, my company offers flexible work hours and encourages employees to take breaks and prioritize their mental health.中文：作为一名公司员工，内部环境对我的工作和整体满意度至关重要。
企业可持续发展战略研究论文中英文外文翻译文献
企业可持续发展战略研究论文中英文外文翻译文献文献1：Sustainable Development Strategies for Businesses该研究论文介绍了企业可持续发展战略的重要性以及相关的实施策略。
可持续发展不仅关注经济利益，还需兼顾社会和环境的利益。
本文提出了几种实施可持续发展战略的方法，包括资源管理、供应链管理和利益相关者合作。
企业应该采取综合性的战略，以确保其经营活动对社会和环境带来积极影响。
文献2：The Role of Corporate Governance in Sustainable Development该文献探讨了公司治理在可持续发展中的作用。
有效的公司治理可以确保企业在经济、社会和环境层面上实现可持续发展目标。
文章讨论了几个与公司治理相关的因素，包括股东权益保护、透明度和问责制。
作者强调了公司治理在促进可持续发展中的重要性，并提出了一些改善公司治理的建议。
文献3：Innovation Strategies for Sustainable Development该研究论文研究了创新战略在可持续发展中的作用。
创新可以推动经济发展，并帮助解决环境和社会问题。
本文提出了几种创新策略，包括技术创新、商业模式创新和社会创新。
作者认为，企业应该将创新作为实现可持续发展的关键策略，并呼吁政府和社会各界提供支持。
文献4：The Importance of Stakeholder Engagement in Sustainable Development该文献强调了利益相关者参与在可持续发展中的重要性。
利益相关者包括员工、股东、政府、社区和其他利益相关的组织。
作者认为，企业应该积极参与利益相关者，并尊重他们的权益和意见。
文章提出了一些有效的利益相关者参与策略，包括沟通、合作和共同决策。
该文献强调了利益相关者参与对企业可持续发展的重要性。
文献5：Measuring and Reporting Sustainability Performance of Businesses该研究论文研究了测量和报告企业可持续发展绩效的方法和指标。
企业环境信息披露中英文对照外文翻译文献
文献信息：文献标题：The impact of environmental information disclosures on shareholder returns in a company: An empirical study（企业环境信息披露对股东回报的影响：一项实证研究）国外作者：Ragothaman Srinivasan；Carr David文献出处：《International Journal of Management》,2008,25（4）, p613-620字数统计：英文 2030 单词，10523 字符；中文 3653 汉字外文文献：The impact of environmental information disclosures onshareholder returns in a company: An empirical studyThe Emergency Planning and Community Right to Know Act (1986) has mandated Toxic Release Inventory (TRI) disclosures in the United States. This Act requires all manufacturing companies (SIC code 20-39) who employ more than 10 people to provide an annual report about the release of more than 300 specified toxic chemicals. Similar legislation exists in other countries as well. How is this information used by investors and corporations? We develop and test a regression model to answer this question. We also perform a few robustness tests. Our sample comes from TRI disclosures for “top 100” corporate polluters ba sed on COMPUSTAT data. Descriptive statistics and correlation measures are also provided. The higher the return on assets the higher is Tobin’s q (a proxy for firm value or shareholder wealth). The waste disposal variable (toxic air release) is a statistically significant predictor of Tobin’s q. As expected, the sign of the regression coefficientfor waste disposal is negative. In addition, firm size has a significant impact on Tobin’s q. A firm’s beta, P/E ratio, and the corporate governance variable are all statistically insignificant.1. IntroductionThe disastrous Union Carbide accident that occurred in India in 1984 and other smaller chemical accidents have caused anxiety in the public’s mind about the release of chemicals from factories. The Emergency Planning and Community Right to Know Act (1986) has mandated Toxic Release Inventory TRI disclosures. This Act requires all manufacturing companies (SIC code 20-39) in the United States who employ more than 10 people to provide an annual report about release of more than 300 specified toxic chemicals. The TRI program offers environmental performance information to the public and is administered by the Environmental Protection Agency (EPA). How is this information used by investors and corporations?EPA’s Environmental Economics Research Strategy (EPA, 2004) identifies measuring the benefits of environmental information disclosures as one of its high priority research areas. Some interesting research results have already been published. For example, Konar and Cohen (1997) report negative stock price reactions to TRI disclosures in 1989. These negative stock returns forced companies to change their behavior. Those firms with the largest negative stock market returns to TRI announcements in 1989 subsequently reduced their emissions more than other firms in their industry. The purpose this research project is to examine the association between the TRI disclosures and firm value as measured by Tobin’s q. The goal of examining the association between the TRI disclosures and firm value will be accomplished through the development and testing of a regression model. A few robustness tests are also conducted. Tobin’s q is a widely used proxy for firm value in the finance literature (Gompers, Ishii and Metrick,2003) and is used in this study as the dependent variable.Several researchers have conducted event studies and documented negative stock price reactions to TRI announcements (Hamilton 1995 and Khanna et al. 1998). Eventstudies examine the stock price reactions on one or two days when the environmental information is disclosed. Klassen and McLaughlin (1996) also reported significant negative stock price reactions to bad environmental news such as oil spills. These event studies do not analyze longer-term stock price trends. These studies have generally used smaller samples. Moreover, they have used data from 1989 which are eighteen years old. To overcome these difficulties, a new regression model is developed which uses more recent data from 2000 TRI disclosures. The TRI disclosure data is compiled from raw data reported to the EPA on a facility-by-facility basis and not on a company-bycompany basis. The difficulty of aggregating to company-level data makes the 2000 TRI disclosures the most recent data currently available.2. Prior ResearchKarpoff and Lott (1993) report that when corporate illegal activities and other fraudulent financial schemes are revealed, stock price declines have been the result. In order to estimate the value of intangible assets, we propose to include environmental performance information among the explanatory variables (see Konar and Cohen 2001). Good environmental performance can translate into a good reputation for the firm as an ecology-friendly company and this can increase investor trust (Ragothaman and Lau, 2000). Similarly, bad environmental performance can lead to stock price declines.This research builds on prior research and expands knowledge in several different and new ways. 1) Data used in this study are more recent (than 1989) and come from TRI disclosures for the year 2000; 2) Tobin’s q is measured in accordance with suggestions from finance scholars; 3) The regression model includes some new variables; and a cross-sectional regression model is used. Descriptive statistics and correlation measures are also provided. New insights are gained about the impact of environmental disclosure programs on stockholders’ wealth. Our formulation for Tobin’s q follows that of Chung and Pruitt (1994) and Hirschey and Connolly (2005), where q is measured as the market value of common shares outstanding plus the bookvalue of total assets minus common equity, all divided by the book value of total assets. Tobin’s q is viewed as a market-based measure of firm valuation. In this paper, the effect of environmental disclosures on the market valuation of firms, proxied by Tobin’s q, is examined.Beta is a measure of the risk associated with owning shares in a firm and is commonly used to measure market risk. Konar and Cohen (1997) utilize beta to control for the systematic risk in security returns. Beta is included in this study as a control variable. Various measures of firm size appear in the literature. Dowell, Hart, and Young (2000) use the logarithm of total assets with mixed results in examining whether corporate global standards create or destroy market value. Hamilton (1995) uses the number of employees as a proxy for firm size in examining the relationship between Toxic Release Inventory data and media and stock market reactions. The logarithm of the number of employees (LEMP) is used as a proxy for firm size, and is included in the model as another control variable.Waste (toxic air release) is measured as waste disposal in pounds per revenue- dollar. Waste should be negatively related to Tobin’s q, as it measures the extent to which firms are “dirty.” Konar and Cohen (1997) use toxic chemi cal releases and the number of lawsuits to proxy waste. Hamilton (1995) uses the number of superfund sites to proxy waste. Return on assets (ROA), defined as net income divided by total assets, is used as a measure of firm-level performance. It is a proxy for profitability. ROA should be positively related to Tobin’s q, since better performing firms should be more highly valued in the marketplace, ceteris paribus. Hirschey and Connolly (2005) use profit margin to measure profitability.Another control variable used in this study is the price-to-earnings ratio. The price-to-earnings (PE) ratio is measured as the market price of a firm’s common stock divided by the firm’s income-per-share of common stock. The PE ratio is included in the model as a control variable to pick up the effect of firm-level growth. Firms that are growing rapidly should have a higher market valuation, as measured by Tobin’s q. Yet another control variable used in this paper is “audit opinion” which is a proxy for the corporate governance mechanism. Li et al. (2005) found that firms with higherstock market return tended to receive more clean (unqualified) audit opinions. In other words, audit opinion is negatively related to market value of the firm. Hodge et al. (2004) conducted an experimental research project and concluded that investors reacted to audit qualifications as if it signaled that management was strategically understating financial results. It could be posited that management was concerned about future performance and consequently understated the current performance. According to Choi and Jeter (1992), audit qualifications indicate that uncertainties associated with future cash flows have increased and consequently, the future market value of the firm can be adversely affected.3. Methodology and data sourcesResearchers at the Political Economy Research Institute (PERI) at the University of Massachusetts released, in 2004, the list of the top 100 corporate air polluters based on TRI data disclosed by companies in the year 2000. The toxic (air release) waste data are reported in pounds per revenue dollar. Data from COMPUSTAT were used to compute several operating and financial ratios for these 100 firms. The following independent variables were obtained from the COMPUSTAT database: market beta, return on assets, logarithm of number of employees, P/E ratio and audit opinion. Following Hirschey (2005), the following formula is used to estimate Tobin’s q: Tobin’s q = [Total assets + Total market value of equity –Book value of equity] / Total assets. Tobin’s q was also computed from the data obtained from the COMPUSTAT data base. Due to missing variables in the COMPUSTAT database, 9 companies were dropped. One more firm was deleted because of an extreme outlier. The final sample used in this study contains data from 90 companies.The multiple regression model used in this study is:Tobin’s q = f {market beta (risk), logarithm of number of employees, waste discharge per revenue dollar, return on assets, P/E ratio and audit opinion} The research questions are transformed into null hypotheses as given below:H1: Beta has no significant effect on Tobin’s q.H2: Size as measured by number of employees has no significant effect on Tobin’s q.H3: Waste discharge has no significant effect on Tobin’s q.H4: Return on assets has no significant effect on Tobin’s q.H5: Growth as measured by the P/E ratio has no significant effect on Tobin’s q.H6: Corporate governance as measured by audit opinion has no significant effect on Tobin’s q.4. Results and discussionThe descriptive statistics are reported in Table 1. The average Tobin’s q for the sample firms is 2.176. The average amount of toxic air release (waste discharge) is 0.0009 pounds per revenue dollar. The mean for return of assets is 4.648 percent. The average beta (risk measure) is 1.121.Q ratio = Tobin’s QBeta = Market beta (risk)LEMP = Logarithm of number of employeesWaste = Waste disposal per revenue-dollarROA = Return on assetsP/E ratio = Price Earnings ratioAUOP = Audit opinionA correlation analysis of these six explanatory variables with the Tobin’s q and other independent variables was performed. The correlation results are reported inTable 2.The correlation analysis results indicate that Tobin’s q is strongly related to return on assets. The higher the return on assets, the higher is Tobin’s q. Beta, firm size and waste discharge are all negatively related to Tobin’s q. Beta and return on assets have strong negative correlation. Firm size and waste discharge are negatively correlated.Multicollinearity among independent variables may be present in the data and can potentially lead to unstable regression coefficients. A rule of thumb is suggested by Judge et al. (1985) to assess the impact of multicollinearity. They argue that a serious multicollinearity problem arises only when correlations among the explanatory variables are higher than 0.8. In our dataset, the highest correlation is between return on assets and beta at -0.411. Hence, the degree of collinearity present appears to be too small to invalidate estimation results.An ordinary least-squares regression model was developed to investigate the relationship between Tobin’s q and toxic air release, beta, return on assets, growth and other independent variables. Regression methodology permits the testing of six null hypotheses simultaneously. Tobin’s q was the dependent variable and the six explanatory variables mentioned earlier were the independent variables. The regression coefficients, t-statistics (in parentheses), and significance levels are reported in Table 3, column I. The multiple regression model has a respectable adjusted R-squared of 31.3 percent.Thbk 3: Mnhlpie Regression Resultse CONSTANT 2.565 2.450 2.62I 1.416(4.295)*°°(2.273)”(4. t40)*°’(1.320) BETA-0.029 -0.025 -0.025 •0.600(-0.186) (-0. I58) (-0. IG2) (-0.353)LOCi EMPLOYEES -0.363(-3.319)***-0.371(-2.919)**•-0.354(-3.219)***-0.506(-2.880)***WAS SALES -163.186(-2.244)*^-166.038(-2.172)**-137.856(- l.785)•-522.126(-l,846)•RETURH ON 0.1S6 0.157 0.149 0.138 ASSETS (4.343)*••(4.285)*••(4.049)**^ (3.407)**•PPE RATIO 0.013 0.013 0.015 0.010(1.574) (1.569) (1.787)* (1.158)0.030 0.029 0.023 0.I70(0.290) (0.278) (0,213) (1.329)0.016 0. I99(0.129) (1.323) CAPITAL-EXPEN/ -1.413SALES (-0.770)R&D £XP/SALES L236‹i.x8)â7610313 0.3W0.294 0.342 ‘The dependent verieble is Tobin’s O•Sintistically e igaificant at Um l evel**Statistically significant at 5& level***Statistically significant at IN level中文译文：企业环境信息披露对股东回报的影响：一项实证研究在美国，应急计划和社区知情权法案（1986）被授权披露企业有毒排放清单。
英文翻译
绿色生产杂志9（2001）269-276环境管理系统研究制造工程及工程管理，城市香港，达之路83，九龙大学，香港2000年3月7日摘要本文是根据一项调查，以分析目前的环境管理体系或绿色制造在香港的做法。
调查的重点：（一）大多数公司在实施环境管理体系或绿色制造考虑的关键因素；（二）两家公司已经在执行绿色制造/环境管理体系的的好处；（三），该公司已经进行了有针对性的业务活动；（四）实现在全球机制/环境管理体系的实施。
研究结果表明，在调查中使用的大部分企业有积极的态度对待绿色制造/环境管理体系的实施。
其中大多数人还认为绿色制造车/ 环境管理体系可以有效地加强在商业竞争力。
2001年Elsevier科学有限公司保留所有权利。
关键词：绿色制造环境管理体系ISO 14000 环境质量1．简介由于政府的政策和法规的法定要求，市民的环保意识日益增强，已经发展成了有组织的传统上被认为是摇摆的因素公司采取绿色制造（GM）的或环境管理体系（EMS）的政策：1，环保（如节制浪费，防止污染，节约能源和其他健康和安全问题）的需求得到了广泛的宣传。
越来越多的企业认识到，采用绿色制造/环境管理体系是企业战略的组成部分。
通过一个GM有助于减少浪费和污染的产生2，而推行环境管理体系提供了有效的指导，为企业同时建立了良好的体系，制定和审查在实现环保目标的企业及他们的方法3，有几种绿色制造做法和环境管理体系标准目前由不同地区和国家在世界各地通过4，生态管理和审计体系修正案- Z750的- 94，英国BS7750和ISO14000系列是典型的例子[5,6]。
这些标准旨在帮助公司，不论其规模和业务类型，发展与评估和提高他们的环保和安全性能目标一个规范化的管理流程。
[7]GM/ EMS在香港计划是比较新的，不对其执行结果的信息可用。
调查报告本文是在用ISO14000环境管理体系的试点，由香港生产力促进局举办的1995年方案的11家公司参加。
DIS版ISO14001-2015(环境管理体系中英文对照版)
4Context of the organization4.1Understanding the organization and its contextThe organization shall determine external and internal issues that are relevant to its purpose and that affect its ability to achieve the intended outcome(s) of its environmental management system. Those issues include environmental conditions capable of affecting or being affected by the organization.4.2 Understanding the needs and expectations of interested parties The organization shall determine:‐the interested parties that are relevant to the environmental management system;‐the relevant needs and expectations (i.e. requirements) of these interested parties;‐which of these needs and expectations become compliance obligations.4.3Determining the scope of the environmental management systemThe organization shall determine the boundaries and applicability of the environmental management system to establish its scope.When determining this scope, the organization shall consider:‐the external and internal issues referred to in 4.1;‐the compliance obligation referred to in 4.2;‐its organizational unit(s), function(s), and physical boundaries;‐its activities, products and services;‐its authority and ability to exercise control and influence.Once the scope is defined, activities, products and services that can have significant environmental aspects (see 6.1.2) shall be included within the scope of the environmental management system.The scope shall be maintained as documented information and be available to interested parties.4.4 Environmental management systemThe organization shall establish, implement, maintain and continually improve an environmental management system, including the processes needed and their interactions, in accordance with the requirements of this International Standard, to ensure its environmental performance.The organization shall consider the knowledge of its context when establishing and maintaining the environmental management system. 4 组织环境4.1 理解组织及其环境组织应确定外部和内部那些与组织的宗旨、影响环境管理体系实现预期结果的能力的事项。
外文文献原稿和译文COST MANAGEMENT AND PRODUCTION CONTROL FOR CONSTRUCTION COMPANIES
毕业设计（论文）外文文献原稿和译文姓名：专业：会计班级：学号： 2指导教师：外文文献原稿和译文原稿COST MANAGEMENT AND PRODUCTIONCONTROL FOR CONSTRUCTION COMPANIESMarchesan, P.R.C.; Formoso, C. T.ABSTRACTConstruction, like other industries, has been experiencing profound changes involving both the business environment and internal organization. In this context, new cost management information that provides better understanding and helps managing increasingly turbulent and complex production processes is needed. Activity-based costing (ABC) has been suggested as the leading contender method to replace traditional cost accounting systems, due to its capability to make the processes and activities performed in the organization more transparent and observable.This paper reports the main results of a research project which aimed to develop a cost accounting system capable of providing useful information to manage production processes in construction and devise a model that integrates this system to the Production Planning and Control process, based on the new operations management paradigm and on the ABC ideas. The study involved three case studies, a series of interviews with construction managers and the development of prototype software.The main conclusions of this research work are that the cost information provided by the proposed management accounting system (a) makes the production processes more transparent; (b) helps to identify production inefficiencies; (c) encourages managers to introduce corrective actions; and (d) allows the evaluation of corrective actions to be undertaken. The study also indicated that the proposed model has contributed to establishsystematic procedures for production control concerned not only with time management but also with cost management.KEY WORDS：Cost management, activity-based costing, lean construction, production control.1. INTRODUCTIONOver the last decades, many industrial sectors have been experiencing profound changes involving both the business environment and the internal organisation. This process has been so deep and radical as to suggest that a new operations management paradigm has emerged (Bartezzaghi, 1999; Koskela, 2000). In this new competitive and turbulent environment, effective cost management information has become extremely important to drive improvement efforts (Johnson & Kaplan, 1987).However, besides the environmental, managerial and technological changes occurred in the last thirty years, the existing traditional cost management systems are very similar to the ones that have been used since the mid Twenties (Johnson & Kaplan, 1987). In the face of all these changes, traditional cost account information has become mostly irrelevant and even dangerous for managerial purposes (Ploss, 1990). According to Johnson & Kaplan (1987), traditional management accounting information tends to be too late, too aggregated and too distorted to be relevant for production planning and control.The failings of the traditional management accounting systems have three important consequences. Firstly, these systems cannot provide accurate product cost. Costs are distributed to products in a simplistic and arbitrary way that usually does not represent the real demand imposed by each product on the company's resources (Johnson & Kaplan, 1987). Secondly, traditional management accounting systems fail to stimulate decisions that can affect the overall production result. Managers are sometimes encouraged to accomplish short-term goals by reducing expenses with training and investment, or even produce to stock. Although effective in short term, these decisions can seriously affect future results (Goldratt & Cox, 1992). Finally, the cost management information provided by the traditional systems is of little help to managers in their effort to improve production performance. The information provided is past-oriented and too aggregated to be useful inplanning and control decisions, because these systems are developed mostly to satisfy fiscal and financial needs. The lack of transparency allied with the lack of timeliness prevents the traditional cost information to help in the identification and correction of production flow inefficiencies.Particularly in the construction industry, the inadequacy of cost accounting systems has resulted in the dissociation between the cost management and the Production Planning and Control processes. In general, construction cost control consists basically of monitoring actual performance against cost estimates and identifying variances. According to Ballard (2000), the traditional control methods based on the detection of variances appears to assume that the causes of deviation will be apparent and the appropriate corrective action obvious. As a result, the traditional cost control systems has been much more useful to manage contracts than production (Howell & Ballard, 1996; Koskela, 2000).Since the Eighties, some alternatives for traditional cost accounting systems have been developed, aiming to regain the managerial relevance of cost information. One of these alternatives is the Activity-Based Costing (ABC) method, which has been suggested as the leading contender to replace traditional cost accounting methods due to its capability to make the processes and activities performed in an organisation transparent and observable. Over the past decades, ABC has helped many manufacturing and service organisations to improve their competitiveness by enabling them to make better decisions based on cost information.2. BACKGROUND FOR THE RESEARCHConstruction cost control systems has been the subject of a myriad of studies. Despite their relevance in terms of both improving the cost estimate structure and integrating cost and schedule, they have hardly contributed to the integration of cost management and production control systems. Besides the fact that construction cost control systems have not changed much since the Seventies, cost management and productioncontrol are still treated independently, as separated systems.From a managerial point-of-view, the effort to develop, implement and operate a cost system is justifiable only when the cost information provides effective support for decision making (Johnson & Kaplan, 1987; Krieger, 1997).Activity-Based Costing has been increasingly adopted in many industrial and service firms as a method to improve cost management in complex production systems. Despite some similarities to the cost centre method or other traditional costing methods (Horngren & Foster, 1990), the underlying philosophy of ABC is considerably different. ABC is a costing system that is based on the idea that activities consume resources and product /services consume activities.The method is basically a two-stage approach for allocating indirect costs to products based on cost drivers of various levels. In the first stage, resource costs (labour, equipment and power) are assigned to those activities performed in the organisation. During the second stage, activities costs are assigned to the cost objects based on selected cost drivers (e.g., machine set-up, quality inspection and material handling activities), which express a causal relation between the activity demand and the cost object considered. Besides the fact that ABC permits to directly trace manufacturing costs to products, it is possible to determine the costs related to objects different from products, e.g., product family, services and clients.However, the main contribution of ABC to the operations management area is the process view incorporated by the method. The information produced by ABC cost systems can increase process transparency, providing guidance to identify non-valueadding activities and take the necessary corrective actions (Kaplan & Cooper, 1995).Notwithstanding the benefits of its application, ABC presents some drawbacks when compared to traditional cost systems. Perhaps, the most important one is the larger amount of data usually needed in ABC systems. Indeed, according to some authors (Krieger, 1997; Cokins, 1999), the excessive level of detail is a major cause of unsuccessful ABC implementations. This problem can be even worse when one considers unstable and complex production processes, such as those observed in the construction industry.Despite its wide utilisation in manufacturing companies and its capability to increase the transparency of production processes, ABC has been poorly discussed in the construction literature. The few existing studies usually restrict the discussion of ABC concepts to academic applications (Maxwell et al., 1998). Therefore, there is a clear need to discuss the use of ABC concepts and principles in the construction environment. As othermanufacturing concepts and practices transferred to construction, ABC has to be translated and adapted (Lillrank, 1995).3. AN APPLICATION OF ACTIVITY-BASED CONCEPT IN THE CONSTRUCTION INDUSTRYThis paper suggests an integrated model of cost management and production control for construction companies, which is strongly based on concepts related to production planning and control proposed by Laufer & Tucker (1987) and Ballard & Howell (1998). In this model, four subprocesses are identified: the preparation, the production planning and control process itself, the evaluation process and, finally, the cost management system.The information generated by the cost system is introduced into two different control cycles (figure 1) - one is continuous and the other is intermittent. The first is a continuous feedback for long and medium term planning. The aim is to encourage a process of continuous improvement to happen, enabling the managers to identify and correct problems in real time. In the intermittent cycle, cost information is used in the planning evaluation process, aiming to improve the production planning and control process and support decisions to be taken in future projects.Figure 1: An Integrated model for cost management and production control inconstruction companies.ABC was chosen as the conceptual basis of the proposed system for its capability to provide a better understanding about the processes and the activities performed, as well as for its affinity with the new operations management ideas.There are two basic groups of resources that are involved in production: those that perform the work - named production resources -and those that are the object of work typically materials. Production resources are those that can add value to the products. Considering that the cost management of materials is an issue much discussed in literature, this paper focuses on the application of ABC to the management of production resources.Construction production processes tend to be extremely variable. This variability involves not only that caused by manual labour, but also the variability of the process configuration itself. In such a context, the use of a classical ABC structure would demand too many activities, overburdening the cost system.For that reason, a different cost allocation structure was proposed. As shown in figure 2, activities were decomposed into tasks and operations. Resources are consumed by operations and the operations are demanded by different tasks. Differently from typical ABC structures, a restricted set of operations is employed to describe and analyse any construction production process. However, in practice, some resources, such as employees or subcontractors, are typically assigned to tasks. For such resources, cost assignment is made upstream, i.e., from tasks to operations.Figure 2: Cost Allocation Model - adapted from ABCOne of the main challenges in the application of the proposed cost allocation model is the definition of an adequate set of operations. Firstly, the conceptual difference between process and operation must be observed (Shingo, 1988). Briefly, process refers to the material flow and operations refers to the human and the equipment flow. The cost system presented in this work is focused on the operations axis, i.e. the subjects that perform the work.Secondly, the existence of different process types should be recognised (Shingo, 1988). Despite the fact that any process - essential, contributory or preparation, and post-adjustment (figure 3) -consists of the same categories of activities -waiting, inspection, moving and processing -the nature and the purpose of an operation differ considerably in each of those process types.Figure 3: Classification of processes (adapted from Shingo (1988)).In this study, essential processes were defined as those that add a permanent component or prefabricate a permanent component to the owner-specified facility (Pregenzer et al., 1999). Clearly, the definition of what is essential or contributory could be different depending on who classifies the process: owner, contractor, subcontractor or layman. Preparation, post-adjustment and contributory tasks are necessary for the execution of essential activities, but do not directly add a permanent component to the facility, i.e. do not directly add value for the owner. For example, using current methods, formwork must be built for a concrete column to be cast, but the construction of the formwork itself doesnot add a permanent component to facility and, therefore, does not add value for the owner.The following set of operations was defined for the proposed cost system:·Processing: a conversion operation that intersects an essential process. It is a conversion activity that adds a permanent component or prefabricates a permanent component of the owner specified facility, e.g. pouring concrete on slabs, bricklaying, electrical wire installation. Only processing may add value to the final product from the owner point of view;· Pre-processing: a conversion operation that intersects a contributory process, which is a prerequisite of an essential process. Pre-processing operations are considered to be non-value adding, because it does not add a permanent component to the final product, e.g., formwork construction, and scaffolding assembling;·Post-processing: also a conversion process that intersects a contributory process, which, in this case, is subsequent to an essential process, e.g. formwork and scaffolding disassembling;·Moving: an operation in which any material is moved. This operation may belong to either essential or contributory processes;·Cleaning: an operation dedicated to remove rubbish and waste materials from workstations or from construction sites. It belongs to preparation and post-adjustment processes;·Adjustments and corrections: a conversion operation related to both the correction of defects (rework) and the adjustments required by the different production methods;·Travelling: an operation in which a workman travels from one point to another. This operation does not belong to any process, i.e., it does not intersect any material flow;·Waiting: it corresponds to those idle times caused by inclement weather, production disruptions or physiological needs. Like travelling, it does not belong to any process.This set of eight operations has been specifically proposed for this study, considering its objectives and the resources available. In other studies, a different set could be suggested, depending on the cost-benefit analysis of data collection and processing.3.1 DATA GATHERING AND ANALYSISDespite the fact that it is possible to collect data on site, the perception of managersand employees was used in this study to evaluate the intensity which each operation is demanded by each different task. This decision was made due to the difficulty of incorporating objective methods, such as work sampling and work study, in small and medium sized construction companies as systematic procedures for measuring the time spent performing each operation. Moreover, the relative short duration of several construction tasks would imply in the need of making a great number of observations during a very short period of time – sometimes about half a day – in order to get statistical validity.According to Drucker (1995), it is necessary to rely on assessment and judgement rather than on direct measurement when objective measures are nearly impossible to obtain. Furthermore, perception has been successfully used with such purpose in several cases of ABC implementation (Brimson, 1991). Although the use of perception is a limitation of this study, objective measures might be used when the processes are reasonably stable and the proper resources are available. In such situations, objective time measurements can also be used to validate data collected through the perception-based measurement.In general terms, the procedure adopted in this study consisted of measuring the total amount of resources spent in each task (total man-hour) and then determining the intensity that each task demanded from each operation. The time demanded by each operation was evaluated by the managers and the foremen through the assignment of an index (0 to 10) which express the relative intensity of each operation.To illustrate the data gathering and analysis process, consider the example provided in table 1. The table represents a daily register of the tasks performed in a construction site. Each line in the table corresponds to a specific task, defined as a unique combination of an action (e.g. casting, assembling or digging) to be performed on a physical element (e.g. beams, columns, windows or pipes), located in a zone (e.g. a building, a level, an apartment, or a room). For each task, the total cost is given by the multiplication of labour cost per hour and the task duration. For example, assuming that each worker (JJ) cost $40,00 per hour, the task of "pouring concrete on the 14th floor's slab" costed $160,00.Table 1: Cost System Input Data – ExampleThe second step consists of distributing the task cost among the set of operations considered. For every tasks an intensity index is assigned to each operation based on the perception of managers and employees. Accordingly to the assigned index, a share of the task cost is allocated to each operationFinally, the cost assignment to cost objects depends on how these are defined. A cost object might be defined as an element, as a zone, or as a combination of both element and zone. Once defined the cost object, the costs of all those tasks that match the cost object definition are summed up to determine its total cost.CONCLUSIONSThis paper reports the main results of a research project which investigated the application of ABC concepts to improve process transparency in construction cost control.A cost allocation model was suggested aiming to translate and adapt the method for the construction industry context. The need to integrate the cost management information in the production planning and control process was also stressed. Three case studies were carried out, in which the proposed cost system was successfully implemented.The main contributions of this paper are presented below:·The proposed cost system has demonstrated the capability of providing relevant information for production management. Its implementation has increased production processes transparency, making visible important aspects usually neglected by traditional cost systems. The cost information encouraged discussion and reflection about the way production process are managed and performed. In this way, it helped to identify production inefficiencies, as well as to evaluate the corrective actions that were undertaken. The great benefit of the proposed cost system, when compared with operational analysis techniques such as first run studies, work sampling and craftworker questionnaires is that it enables toquantify and evaluate processes costs distribution in a systematic way. The proposed system can be continuously operated by the construction companies, allowing them not only to identify but also to quantify waste, so that corrective actions can be properly evaluated before hand in terms of cost.;· the adoption of ABC concepts in the construction industry demands the translation and adaptation of such concepts in order to create a manageable cost system. The cost allocation model suggested in this paper uses "operations" as the main unit for process analysis. Instead of hundreds of activities, a restricted set of operations, which incorporates the flow and value views by differentiating the value adding from the non-value adding operations, is employed to describe and analyse any production process;· the integration of cost information in the production planning and control process is essential so that systematic procedures for production control concerned not only with time but also with costs can be established.REFERENCESBrimson, J. A. (1991) "Activity Accounting: an activity-based costing approach" John Wiley & Sons, Inc, New York.Ballard, H. G. (2000) "The last planner system of production control". Thesis submitted for the degree of Doctor of Philosophy, Faculty of Engineering, The University of Birmingham. Birmingham, 137pp.Ballard, H. G; Howell, G. (1998). "Shielding production: an essential step in production control". Journal of Construction Engineering and Management, 124(1): pp. 11-17.Bartezzaghi, E. (1999) "The evolution of production models: is a new paradigm emerging?". Intern. J. of Oper. & Prod. Mgmt, 19(2), 229-250.Drucker, P.F. (1995) "The information executives truly need". Harvard Business Review, Boulder, 73(1), 54-62.Goldratt, E.M. and Cox, J.F. (1992). "The Goal: a process of ongoing improvement". 2nd ed., North River, Great Barrington, 337p.Horngren, C.T.; Foster, G. (1990) ―Cost accounting: a managerial emphasis‖. 7th ed. Englewood: Prentice-Hall. 964 p.Howell, G. and Ballard, G. (1996) ―Can project controls do its job?‖. Proceedings of the 4th annual conference of the International Group for Lean Construction, Birminghan, England.Johnson, H.T. and Kaplan, R.S. (1987) "Relevance lost: the rise and fall of management accounting". Harvard Business School, Boston, 269pp.Kaplan, R.S. and Cooper, R. (1995) "Cost and effect" Harvard Business School Press, Boston. 376pp.Koskela, L. (2000) "An exploration towards a production theory and its application to construction". Dr. Thesis, Technical Research Centre of Finland, Helsinki, 296pp.Krieger, J. (1997) "Establishing activity-based costing: Lessons & Pitfalls". Newspaper Financial Executives Quarterly, 3(4), 14-17.Laufer, A. and Tucker, R.L. (1987) "Is construction project planning really doing its job? A critical examination of focus , role and process". Constr. Mgmt, and Econ. London, 5(3), 243-266.Lillrank, P. (1995) "The transfer of management innovations from Japan". Organisation Studies, 16(6), 971-989.Maxwell, D.A.; Back, W.E. and Toon, J. (1998) "Optimazation of crew configurations using activity: based costing". J. Constr. Engrg. and Mgmt., ASCE, New York, NY, 124(2), 162-168.Ploss, G. W. (1990) "Cost Manufacturing: dawn of a new era". Production Planning & Control, London, 1(1), 61-68.Pregenzer, L.J.; Seppanen, P.J.; Kunz, J.C. and Paulson, B.C (1999) "Value-added assessment of construction plans". J. Constr. Engrg. and Mgmt, ASCE, New York, NY, 125(4), 242-248.Shingo, S. (1988). "Non-Stock Production: The Shingo System for Continuous Production" Productivity Press, Cambridge, Massachusetts.译文建筑公司的成本管理和生产控制Marchesan, P.R.C.; Formoso, C. T.摘要建筑和其他的行业一样，在商业环境和内部的组织结构方面已经经历了意义深远的变革。
企业管理英文文献综述范文
企业管理英文文献综述范文When it comes to corporate management, a diverse range of strategies and practices have been explored in the academic world. From the traditional hierarchical models to the more modern flat structures, organizations have adapted to changing business landscapes in pursuit of efficiency and growth.One significant trend in recent years has been the rise of lean management. This approach emphasizes minimizing waste in all areas of business operations, from production lines to administrative processes. By focusing on value-adding activities and eliminating inefficiencies, companies are able to streamline their operations and improve profitability.On the other hand, the concept of agile management has gained traction in the face of the ever-evolving business environment. Agile organizations are flexible and adaptive, able to quickly respond to market changes and capitalize onemerging opportunities. This approach values collaboration, iteration, and continuous improvement, enabling businesses to stay ahead of the competition.In the realm of leadership, there's a growing recognition of the importance of emotional intelligence. Leaders who are able to understand and manage their own emotions, as well as those of their team members, are more effective in fostering a positive work environment and promoting employee engagement. Emotional intelligence also plays a crucial role in conflict resolution and decision-making.Technology has.。
外文文献翻译译文
环境管理会计（EMA）是管理会计发展的趋势Christine Jasch摘要：组织机构和会计师们为什么应该关心环境问题？来自供应链、资金提供商、监管机构以及其他利益相关者对于环境绩效及其信息披露的压力，导致组织机构的与环境相关的成本不断增加。
但同时提高环境绩效能够带来潜在的货币利益这一观点也逐渐得到人们的认同，传统的会计实务不能充分提供对于环境管理和与之相关的战略决策所需要的信息。
由于联合国可持续发展事务署下的环境管理会计工作组的成立，以及由它主办的出版物的发行，环境管理会计得到了促进和提升。
最近，国际会计师联合会发行了一份关于环境管理会计的指导性文件，这将进一步推动环境管理会计在会计师中的应用。
这期《清洁生产》杂志的关于环境管理会计的这个特别问题，侧重于它的方法论背景，以及来自澳大利亚、奥地利、阿根廷、加拿大、日本和立陶宛的案例研究经验。
正文：环境问题伴随者相关费用,收入和利益,正被世界上大多数国家的公民,政府组织,合作型领导人给予越来越多的关注.但是,有一个越来越广泛的共识,那就是,传统的会计不能为合理的支持在环境管理责任方面的决策制定提供准确的信息.为了填补这个差距,目前,EMA的新兴领域已经受到持续增加的关注.在19世纪九十年代早期,美国环保署是第一个成立了正式的项目去促进EMA的采纳的国家机构.从那时起,在30个国家的组织已经开始推动和落实EMA的许多不同类型的与环保相关的管理措施. 对于EMA的广泛关注是由于联合国可持续发展事务司对EMA的提倡以及其对EMA书籍的委托出版。
国际会计师联合会决定授权在由联合国科学发展司EMA工作组发表的最早的关于EMA 两本出版物的基础上发展一个关于EMA的指导性文件以整合关于EMA的最好的信息并与此同时进行必要的更新和添加.这个文件既不是有规定的要求的标准,也不是个描述性研究报告.它意在成为一个提供指导性信息的文件,作为监管要求,标准和纯粹信息的中间地带.这样, 它的目标是提供了一个总体框架和EMA的定义是相当全面，这是一致的可能与其他现有的，广泛应用于环境会计框架与EMA必须通力合作，以减少一些就这一重要议题的国际混乱功能。
企业管理外文文献及翻译
LNTU---Acc附录A论企业经营业绩评价系统的构建企业作为盈利性组织，其目标是追求经济效益，企业的经济效益集中体现在经营业绩上。
业绩，也称为效绩，绩效、成效等，反映的是人们从事某一活动所取得的成绩或成果，经营业绩是企业在一定时期内利用其有限的资源从事经营活动取得的成果，表现为企业经营效益和经营者业绩两方面。
《辞海》中对“评价”的解释是：“评定货物的价格、还价。
今也指衡量人物或事物的价值。
”价格是价值的货币表现，评价实际上是一个判定价值的过程，就如《现代汉语词典》中的解释：“评价”是“评定价值高低、评定的价值”，管理活动中的评价是指根据确定的目标来测定对象系统的属性，并将这种属性变为客观定量的价值或者主观效用的行为。
评价作为判定人或事物价值的一种观念性活动，包括确定评价目的、选定评价标准(或评价参照系统)，获取评价信息，形成价值判断四个环节。
企业经营业绩评价是指运用科学，规范的评价方法，采用特定的指标体系，对照统一的评价标准，按照一定的程序，进行定量及定性分析，对企业一定经营期间的经营效益和经营者业绩作出真实、客观、公正的综合评判。
它是评价理论方法在经济领域的具体应用，它是在会计学和财务管理的基础上，运用计量经济学原理和现代分析技术而建立起来的剖析企业经营过程，真实反映企业现实经济状况，预测企业未来发展前景的一门科学。
建立和推行企业经营业绩评价制度，科学的评判企业经营成果，有助于正确引导企业经营行为，帮助企业寻找经营差距及产生的原因，提高经济效益。
同时，也为各有关部门对企业实施间接管理，加强宏观调控、制定经济政策和考核企业经营管理者业绩提供依据。
企业经营业绩评价系统的构建与实施必须建立在一定的理论基础之上，符合一定的原则，才能发挥其良好的功能，从而使业绩评价“客观”、“公平”、“合理”。
1企业经营业绩评价系统的理论基础(1) 资本保全理论在市场经济条件下，企业是出资者的企业，是一个资本集合体，所有者是惟一的剩余风险承担者和剩余权益享受者，出资者利益是企业最高利益。
外文文献及中文翻译：企业环境成本...
目录企业环境成本会计的实施 (1)1.中小企业的环境成本会计 (1)2.实施环境成本会计的方法 (3)2.1 生产过程可视化 (3)2.2 修订会计体系 (3)2.3 统一企业数据-编译和采集系统论方法 (4)2.4数据库概念 (4)2.5训练和教练 (4)ContentsIMPLEMENTING ENVIRONMENTAL COST (5)ACCOUNTING IN SAMALL AND MENDIUM-SIZED (5)COMPANIES (5)1.ENBIRONMENTAL COST ACCOUNTING IN SMES (5)1.METHOD FOR IMPLEMENTING ECA (7)Phase 1: Production Process Visualization (8)Phase 2: Modification of Accounting (9)Phase3: Harmonization of Corporate Data-Compiling and Acquisition (10)Phase 4: Database concepts (10)Phase 5: Training and Coaching (11)企业环境成本会计的实施1.中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本估计为基础的会计制度核心中分离出来。
（参考Fichter er al ,1997,Letmathe 和 Wagner,2002）由于环境成本经常被评估为一般管理费用，传统观念的完全成本会计或者直接成本都没有为环境成本会计的实施描述一个适当的基础。
与传统会计发展类似，自从20世纪90年代以来，环境会计在概念和理论领域的重点放在了基于流程的会计中(参考 Hallay 和 Pfriem,1992 年，Fricher 和 Blasius ,1995年，德国环境部，1996年，Heller等人。
建筑施工环境管理中英文对照外文翻译文献
建筑施工环境管理中英文对照外文翻译文
献
本文旨在提供一份关于建筑施工环境管理的中英文对照外文翻
译文献。
以下是一些选定的研究文章，它们为建筑施工环境管理提
供了有价值的观点和方法。
1. 文献标题 1
这篇文章研究了建筑施工过程中的环境管理方法和策略。
通过
调查多个工地的实际案例，作者提出了一种综合性的环境管理框架，并提供了一些建议，帮助建筑公司更好地管理施工过程中的环境问题。
2. 文献标题 2
本研究调查了建筑施工中的环境影响，并提出了一些减少环境
负荷的措施。
该研究通过实地观察和数据分析，比较了不同的建筑
施工方法对环境的影响，并提出了一些可行的解决方案。
3. 文献标题 3
这篇文章讨论了建筑施工过程中的环境管理挑战。
作者研究了建筑施工中可能引起环境污染和生态破坏的因素，并提出了一些应对策略，以减少负面影响并改善环境管理的效果。
4. 文献标题 4
本研究探讨了建筑施工环境管理中的政策和法规。
作者分析了不同国家和地区的相关法律法规，并提出了一些建议，帮助建筑公司遵守相关规定，合理管理施工过程中的环境问题。
这些外文翻译文献提供了关于建筑施工环境管理的宝贵信息，并为建筑公司和环境管理机构提供了有益的指导。
阅读这些文章可以帮助人们更好地理解和应对建筑施工过程中的环境挑战，从而促进可持续发展和环境保护。
企业管理外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)On Certain EnterpriseLow-Value Consumption Management Method Low-value consumption goods management is the process of efficiently o verseeing the constant flow of units into and out of an existing Low-value consumption goods. This process usually involves controlling the transfe r in of units in order to prevent the Low-value consumption goods from b ecoming too high, or dwindling to levels that could put the operation of th e company into jeopardy. Competent Low-value consumption goods man agement also seeks to control the costs associated with the Low-value con sumption goods, both from the perspective of the total value of the goods included and the tax burden generated by the cumulative value of the Low-value consumption goods.Balancing the various tasks of Low-value consumption goods manageme nt means paying attention to three key aspects of any Low-value consump tion goods. The first aspect has to do with time. In terms of materials acq uired for inclusion in the total Low-value consumption goods, this means understanding how long it takes for a supplier to process an order and exe cute a delivery. Low-value consumption goods management also demand s that a solid understanding of how long it will take for those materials to transfer out of the Low-value consumption goods be established. Knowin g these two important lead times makes it possible to know when to place an order and how many units must be ordered to keep production runnin g smoothly.Calculating what is known as buffer stock is also key to effective Low-va lue consumption goods management. Essentially, buffer stock is additiona l units above and beyond the minimum number required to maintain prod uction levels. For example, the manager may determine that it would be a good idea to keep one or two extra units of a given machine part on hand , just in case an emergency situation arises or one of the units proves to be defective once installed. Creating this cushion or buffer helps to minimiz e the chance for production to be interrupted due to a lack of essential par ts in the operation supply Low-value consumption goods.Low-value consumption goods management is not limited to documenting the delivery of raw materials and the movement of those materials into operational process. The movement of those materials as they go through the various stages of the operation is also important. Typically known as a goods or work in progress Low-value consumption goods, tracking mater ials as they are used to create finished goods also helps to identify the nee d to adjust ordering amounts before the raw materials Low-value consum ption goods gets dangerously low or is inflated to an unfavorable level.。
环境管理体系—要求及使用指南中英文对照
b)调查不符合，确定其产生的原因并采
取措施避免再次发生;
c)评价预防不符合发生的措施的需求，
并采取适当措施避免不符合发生;
d)记录所采取纠正措施与预防措施的
结果;
e)评审所采取纠正措施与预防措施的
有效性。
所采取的措施应与减少这些问题与环境
影响程度相习惯。
组织应确保对环境管理体系文进行所需
g)防止作废文件的非预期使用，若因任
何原因而保留作废文件时，对这些文件进行
适当的标识。
4.4.6运行操纵
组织应确定与计划与所标识的重要环境
因素有关的运行，这些运行应与环境方针、
目标与指标一致，以确保它们在程序规定的
条件下进行。程序的建立应符合下述要求:
a)关于缺乏程序指导可能导致偏离环
境方针、目标与指标的运行，应建立、实施
组织应对实际紧急情况与事故做出反应
并预防或者减少对环境的有关负面影响。
组织应定期评审，必要时，特别是在事
故或者紧急情况发生后，应修订其应急准备与
响应程序。
可行时，组织还应定期试验上述程序。
4.5检查
4.5.1监视与测量
组织应建立、实施并保持一套程序，对
可能具有重大环境影响的运行的关键特性进
行例行监视与测量。这些程序应包含对绩效、
a)内审结果，对与组织有关的法规要求
及其他组织应遵守的要求的遵守情况的评
价;
b)来自外部有关方的信息交流，包含投
诉;
c)组织的环境表现;
d)目标与指标的达成程度;
e)纠正与预防措施的状况;
f)以往管理评审的跟踪措施;
g)不断变化的客观环境，包含与其环境
因素有关的法律与其他要求的变化;
企业管理中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)译文：公司治理与高管薪酬：一个应急框架总体概述通过整合组织和体制的理论，本文开发了一个高管薪酬的应急办法和它在不同的组织和体制环境下的影响。
高管薪酬的研究大都集中在委托代理框架上，并承担一种行政奖励和业绩成果之间的关系。
我们提出了一个框架，审查了其组织的背景和潜在的互补性方面的行政补偿和不同的公司治理在不同的企业和国家水平上体现的替代效应。
我们还讨论了执行不同补偿政策方法的影响，像“软法律”和“硬法律”。
在过去的20年里，世界上越来越多的公司从一个固定的薪酬结构转变为与业绩相联系的薪酬结构，包括很大一部分的股权激励。
因此，高管补偿的经济影响的研究已经成为公司治理内部激烈争论的一个话题。
正如Bruce，Buck，和Main指出，“近年来，关于高管报酬的文献的增长速度可以与高管报酬增长本身相匹敌。
”关于高管补偿的大多数实证文献主要集中在对美国和英国的公司部门，当分析高管薪酬的不同组成部分产生的组织结果的时候。
根据理论基础，早期的研究曾试图了解在代理理论方面的高管补偿和在不同形式的激励和公司业绩方面的探索链接。
这个文献假设，股东和经理人之间的委托代理关系被激发，公司将更有效率的运作，表现得更好。
公司治理的研究大多是基于通用模型——委托代理理论的概述，以及这一框架的核心前提是，股东和管理人员有不同的方法来了解公司的具体信息和广泛的利益分歧以及风险偏好。
因此，经理作为股东的代理人可以从事对自己有利的行为而损害股东财富的最大化。
大量的文献是基于这种直接的前提和建议来约束经理的机会主义行为，股东可以使用不同的公司治理机制，包括各种以股票为基础的奖励可以统一委托人和代理人的利益。
正如Jensen 和Murphy观察，“代理理论预测补偿政策将会以满足代理人的期望效用为主要目标。
股东的目标是使财富最大化；因此代理成本理论指出，总裁的薪酬政策将取决于股东财富的变化。
”影响积极组织结果的主要指标是付费业绩敏感性，但是这种“封闭系统”法主要是在英美的代理基础文献中找到，假定经理人激励与绩效之间存在普遍的联系，很少的关注在公司被嵌入的不同背景。
环境管理体系—要求及使用指南中英文对照
环境管理体系—要求及使用指南中英文对照Environmental Management System-Requirements and Guidelines for Use环境管理体系——要求及使用指南Introduction导言The Environmental Management System (EMS) is a framework that helps organizations effectively manage their impact on the environment and comply with relevant regulatory requirements. ISO 14001 is the international standard for EMS, providing requirements and guidelines for implementing a robust EMS. This document provides a side-by-side comparison of the requirements and guidelines for use for ISO 14001:2015.环境管理体系（EMS）是一个框架，有助于组织有效管理其对环境的影响并遵守相关法规要求。
ISO 14001是EMS的国际标准，提供实施强大的EMS所需的要求和指南。
本文档提供了ISO 14001：2015的要求和使用指南的并排比较。
Overview概述ISO 14001:2015 sets out the requirements for an EMS. The standard defines EMS as “part of the organization’s management system used to develop and implement its environmental policy and manage its environmental aspects.” The standard requiresthat organizations establish, implement, maintain, and continually improve their EMS. This includes setting environmental objectives and targets, conducting periodic environmental audits, and complying with legal and other requirements.ISO 14001:2015规定了EMS的要求。
工厂环境管理制度英文版
IntroductionThe Factory Environmental Management System (FEMS) is a comprehensive framework designed to ensure that our manufacturing processes are environmentally sustainable and that we minimize the impact of our operations on the natural environment. This system is in accordance with international standards and regulations, and it reflects our commitment to environmental stewardship, social responsibility, and economic viability. The following document outlines the key components of our FEMS, including policy, objectives, responsibilities, procedures, and monitoring and evaluation.1. PolicyOur factory is committed to:- Compliance with Legal and Regulatory Requirements: Adhere to all applicable environmental laws, regulations, and standards.- Prevention of Pollution: Minimize the generation of waste and emissions, and ensure proper waste management.- Resource Efficiency: Optimize the use of resources, including water, energy, and materials, to reduce consumption and waste.- Continuous Improvement: Regularly review and improve our environmental performance through systematic monitoring and evaluation.- Communication and Engagement: Foster a culture of environmental responsibility among all employees and stakeholders.2. ObjectivesThe objectives of our FEMS are to:- Reduce Environmental Impact: Lower greenhouse gas emissions, water consumption, and waste generation.- Enhance Energy Efficiency: Implement energy-saving measures and renewable energy sources where feasible.- Improve Waste Management: Develop and implement effective waste reduction, reuse, and recycling programs.- Promote Sustainable Sourcing: Choose suppliers that demonstrate environmental responsibility and sustainability.- Educate and Train Employees: Provide training on environmental issues and sustainable practices.3. ResponsibilitiesThe following responsibilities are assigned to various stakeholders within the organization:- Management: Develop, implement, and maintain the FEMS, allocate resources, and ensure compliance with environmental regulations.- Environmental Manager: Oversee the day-to-day operations of the FEMS, coordinate with other departments, and report to management.- Department Heads: Ensure that their departments comply with the FEMS and implement specific environmental initiatives.- Employees: Follow environmental procedures and report any environmental issues or non-compliance.4. ProceduresThe following procedures are in place to support the FEMS:4.1 Environmental Impact Assessment- Conduct an initial environmental impact assessment to identify potential risks and impacts associated with our operations.- Regularly review and update the assessment as our operations evolve.4.2 Resource Management- Implement energy-saving measures, such as LED lighting, variable-speed drives, and energy-efficient equipment.- Optimize water usage through the installation of low-flow fixtures and water recycling systems.- Develop and implement a materials management plan to minimize waste and promote recycling.4.3 Waste Management- Develop a waste management plan that includes waste minimization, recycling, and proper disposal.- Implement a waste segregation system to separate hazardous and non-hazardous waste.- Regularly audit waste management practices to ensure compliance with regulations.4.4 Pollution Prevention and Control- Implement pollution prevention and control measures, such as dust collection systems, exhaust ventilation, and emission controls.- Monitor air and water emissions to ensure compliance with environmental regulations.4.5 Sustainable Sourcing- Evaluate suppliers based on their environmental performance and sustainability practices.- Encourage suppliers to adopt environmentally friendly production processes and packaging materials.4.6 Employee Training and Communication- Provide regular training on environmental issues, sustainable practices, and the FEMS.- Communicate environmental policies, objectives, and performance to all employees and stakeholders.5. Monitoring and EvaluationTo ensure the effectiveness of our FEMS, we will:- Establish Key Performance Indicators (KPIs): Identify and track relevant environmental performance indicators, such as energy consumption, water usage, and waste generation.- Conduct Regular Audits: Perform internal and external audits to assess compliance with the FEMS and identify areas for improvement.- Review and Report: Regularly review the FEMS and report on environmental performance to management and stakeholders.- Continuous Improvement: Implement corrective and preventive actions to address any identified issues and enhance our environmental performance.ConclusionThe Factory Environmental Management System is a cornerstone of our commitment to environmental stewardship. By adhering to this system, we aim to minimize our environmental impact, promote sustainable practices, and contribute to a healthier and more sustainable future. Our employees, customers, and stakeholders are encouraged to actively participate inthis endeavor and contribute to the success of our FEMS.。
企业风险管理中英文对照外文翻译文献
企业风险管理中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Risk ManagementThis chapter reviews and discusses the basic issues and principles of risk management, including: risk acceptability (tolerability); risk reduction and the ALARP principle; cautionary and precautionary principles. And presents a case study showing the importance of these issues and principles in a practical management context. Before we take a closer look, let us briefly address some basic features of risk management.The purpose of risk management is to ensure that adequate measures are taken to protect people, the environment, and assets from possible harmful consequences of the activities being undertaken, as well as to balance different concerns, in particular risks and costs. Risk management includes measures both to avoid the hazards and toreduce their potential harm. Traditionally, in industries such as nuclear, oil, and gas, risk management was based on a prescriptive regulating regime, in which detailed requirements were set with regard to the design and operation of the arrangements. This regime has gradually been replaced by a more goal-oriented regime, putting emphasis on what to achieve rather than on the means of achieving it.Risk management is an integral aspect of a goal-oriented regime. It is acknowledged that risk cannot be eliminated but must be managed. There is nowadays an enormous drive and enthusiasm in various industries and in society as a whole to implement risk management in organizations. There are high expectations that risk management is the proper framework through which to achieve high levels of performance.Risk management involves achieving an appropriate balance between realizing opportunities for gain and minimizing losses. It is an integral part of good management practice and an essential element of good corporate governance. It is an iterative process consisting of steps that, when undertaken in sequence, can lead to a continuous improvement in decision-making and facilitate a continuous improvement in performance.To support decision-making regarding design and operation, risk analyses are carried out. They include the identification of hazards and threats, cause analyses, consequence analyses, and risk descriptions. The results are then evaluated. The totality of the analyses and the evaluations are referred to as risk assessments. Risk assessment is followed by risk treatment, which is a process involving the development and implementation of measures to modify the risk, including measures designed to avoid, reduce (“optimize”), transfer, or retain the risk. Risk transfer means sharing with another party the benefit or loss associated with a risk. It is typically affected through insurance. Risk management covers all coordinated activities in the direction and control of an organization with regard to risk.In many enterprises, the risk management tasks are divided into three main categories: strategic risk, financial risk, and operational risk. Strategic risk includes aspects and factors that are important for the e nterprise’s long-term strategy and plans,for example mergers and acquisitions, technology, competition, political conditions, legislation and regulations, and labor market. Financial risk includes the enterprise’s financial situation, and includes: Market risk, associated with the costs of goods and services, foreign exchange rates and securities (shares, bonds, etc.). Credit risk, associated with a debtor’s failure to meet its obligations in accordance with agreed terms. Liquidity risk, reflecting lack of access to cash; the difficulty of selling an asset in a timely manner. Operational risk is related to conditions affecting the normal operating situation: Accidental events, including failures and defects, quality deviations, natural disasters. Intended acts; sabotage, disgruntled employees, etc. Loss of competence, key personnel. Legal circumstances, associated for instance, with defective contracts and liability insurance.For an enterprise to become successful in its implementation of risk management, top management needs to be involved, and activities must be put into effect on many levels. Some important points to ensure success are: the establishment of a strategy for risk management, i.e., the principles of how the enterprise defines and implements risk management. Should one simply follow the regulatory requirements (minimal requirements), or should one be the “best in the class”? The establishment of a risk management process for the enterprise, i.e. formal processes and routines that the enterprise is to follow. The establishment of management structures, with roles and responsibilities, such that the risk analysis process becomes integrated into the organization. The implementation of analyses and support systems, such as risk analysis tools, recording systems for occurrences of various types of events, etc. The communication, training, and development of a risk management culture, so that the competence, understanding, and motivation level within the organization is enhanced. Given the above fundamentals of risk management, the next step is to develop principles and a methodology that can be used in practical decision-making. This is not, however, straightforward. There are a number of challenges and here we address some of these: establishing an informative risk picture for the various decision alternatives, using this risk picture in a decision-making context. Establishing an informative risk picture means identifying appropriate risk indices and assessments ofuncertainties. Using the risk picture in a decision making context means the definition and application of risk acceptance criteria, cost benefit analyses and the ALARP principle, which states that risk should be reduced to a level which is as low as is reasonably practicable.It is common to define and describe risks in terms of probabilities and expected values. This has, however, been challenged, since the probabilities and expected values can camouflage uncertainties; the assigned probabilities are conditional on a number of assumptions and suppositions, and they depend on the background knowledge. Uncertainties are often hidden in this background knowledge, and restricting attention to the assigned probabilities can camouflage factors that could produce surprising outcomes. By jumping directly into probabilities, important uncertainty aspects are easily truncated, and potential surprises may be left unconsidered.Let us, as an example, consider the risks, seen through the eyes of a risk analyst in the 1970s, associated with future health problems for divers working on offshore petroleum projects. The analyst assigns a value to the probability that a diver would experience health problems (properly defined) during the coming 30 years due to the diving activities. Let us assume that a value of 1 % was assigned, a number based on the knowledge available at that time. There are no strong indications that the divers will experience health problems, but we know today that these probabilities led to poor predictions. Many divers have experienced severe health problems (Avon and Vine, 2007). By restricting risk to the probability assignments alone, important aspects of uncertainty and risk are hidden. There is a lack of understanding about the underlying phenomena, but the probability assignments alone are not able to fully describe this status.Several risk perspectives and definitions have been proposed in line with this realization. For example, Avon (2007a, 2008a) defines risk as the two-dimensional combination of events/consequences and associated uncertainties (will the events occur, what the consequences will be). A closely related perspective is suggested by Avon and Renan (2008a), who define risk associated with an activity as uncertaintyabout and severity of the consequences of the activity, where severity refers to intensity, size, extension, scope and other potential measures of magnitude with respect to something that humans value (lives, the environment, money, etc.). Losses and gains, expressed for example in monetary terms or as the number of fatalities, are ways of defining the severity of the consequences. See also Avon and Christensen (2005).In the case of large uncertainties, risk assessments can support decision-making, but other principles, measures, and instruments are also required, such as the cautionary/precautionary principles as well as robustness and resilience strategies. An informative decision basis is needed, but it should be far more nuanced than can be obtained by a probabilistic analysis alone. This has been stressed by many researchers, e.g. Apostolicism (1990) and Apostolicism and Lemon (2005): qualitative risk analysis (QRA) results are never the sole basis for decision-making. Safety- and security-related decision-making is risk-informed, not risk-based. This conclusion is not, however, justified merely by referring to the need for addressing uncertainties beyond probabilities and expected values. The main issue here is the fact that risks need to be balanced with other concerns.When various solutions and measures are to be compared and a decision is to be made, the analysis and assessments that have been conducted provide a basis for such a decision. In many cases, established design principles and standards provide clear guidance. Compliance with such principles and standards must be among the first reference points when assessing risks. It is common thinking that risk management processes, and especially ALARP processes, require formal guidelines or criteria (e.g., risk acceptance criteria and cost-effectiveness indices) to simplify the decision-making. Care must; however, be shown when using this type of formal decision-making criteria, as they easily result in a mechanization of the decision-making process. Such mechanization is unfortunate because: Decision-making criteria based on risk-related numbers alone (probabilities and expected values) do not capture all the aspects of risk, costs, and benefits, no method has a precision that justifies a mechanical decision based on whether the result is overor below a numerical criterion. It is a managerial responsibility to make decisions under uncertainty, and management should be aware of the relevant risks and uncertainties.Apostolicism and Lemon (2005) adopt a pragmatic approach to risk analysis and risk management, acknowledging the difficulties of determining the probabilities of an attack. Ideally, they would like to implement a risk-informed procedure, based on expected values. However, since such an approach would require the use of probabilities that have not b een “rigorously derived”, they see themselves forced to resort to a more pragmatic approach.This is one possible approach when facing problems of large uncertainties. The risk analyses simply do not provide a sufficiently solid basis for the decision-making process. We argue along the same lines. There is a need for a management review and judgment process. It is necessary to see beyond the computed risk picture in the form of the probabilities and expected values. Traditional quantitative risk analyses fail in this respect. We acknowledge the need for analyzing risk, but question the value added by performing traditional quantitative risk analyses in the case of large uncertainties. The arbitrariness in the numbers produced can be significant, due to the uncertainties in the estimates or as a result of the uncertainty assessments being strongly dependent on the analysts.It should be acknowledged that risk cannot be accurately expressed using probabilities and expected values. A quantitative risk analysis is in many cases better replaced by a more qualitative approach, as shown in the examples above; an approach which may be referred to as a semi-quantitative approach. Quantifying risk using risk indices such as the expected number of fatalities gives an impression that risk can be expressed in a very precise way. However, in most cases, the arbitrariness is large. In a semi-quantitative approach this is acknowledged by providing a more nuanced risk picture, which includes factors that can cause “surprises” r elative to the probabilities and the expected values. Quantification often requires strong simplifications and assumptions and, as a result, important factors could be ignored or given too little (or too much) weight. In a qualitative or semi-quantitative analysis, amore comprehensive risk picture can be established, taking into account underlying factors influencing risk. In contrast to the prevailing use of quantitative risk analyses, the precision level of the risk description is in line with the accuracy of the risk analysis tools. In addition, risk quantification is very resource demanding. One needs to ask whether the resources are used in the best way. We conclude that in many cases more is gained by opening up the way to a broader, more qualitative approach, which allows for considerations beyond the probabilities and expected values.The traditional quantitative risk assessments as seen for example in the nuclear and the oil & gas industries provide a rather narrow risk picture, through calculated probabilities and expected values, and we conclude that this approach should be used with care for problems with large uncertainties. Alternative approaches highlighting the qualitative aspects are more appropriate in such cases. A broad risk description is required. This is also the case in the normative ambiguity situations, as the risk characterizations provide a basis for the risk evaluation processes. The main concern is the value judgments, but they should be supported by solid scientific assessments, showing a broad risk picture. If one tries to demonstrate that it is rational to accept risk, on a scientific basis, too narrow an approach to risk has been adopted. Recognizing uncertainty as a main component of risk is essential to successfully implement risk management, for cases of large uncertainties and normative ambiguity.A risk description should cover computed probabilities and expected values, as well as: Sensitivities showing how the risk indices depend on the background knowledge (assumptions and suppositions); Uncertainty assessments; Description of the background knowledge, including models and data used.The uncertainty assessments should not be restricted to standard probabilistic analysis, as this analysis could hide important uncertainty factors. The search for quantitative, explicit approaches for expressing the uncertainties, even beyond the subjective probabilities, may seem to be a possible way forward. However, such an approach is not recommended. Trying to be precise and to accurately express what is extremely uncertain does not make sense. Instead we recommend a more openqualitative approach to reveal such uncertainties. Some might consider this to be less attractive from a methodological and scientific point of view. Perhaps it is, but it would be more suited for solving the problem at hand, which is about the analysis and management of risk and uncertainties.Source: Terje Aven. 2010. “Risk Management”. Risk in Technological Systems, Oct, p175-198.译文：风险管理本章回顾和讨论风险管理的基本问题和原则，包括：风险可接受性（耐受性）、风险削减和安全风险管理原则、警示和预防原则，并提出了一个研究案例，说明在实际管理环境中这些问题和原则的重要性。
企业绿色管理体系
企业绿色管理体系（中英文实用版）英文文档：Title: Enterprise Green Management SystemThe Enterprise Green Management System is a comprehensive approach to managing environmental responsibilities in a way that is integrated with the company"s overall strategy and operations.It is designed to minimize the environmental impact of business activities while also enhancing operational efficiency and productivity.The system is based on a set of guiding principles that prioritize sustainability, resource conservation, and pollution prevention.These principles are intended to ensure that the company"s operations are in compliance with relevant environmental regulations and standards, and that they contribute to long-term environmental health.Key components of the Enterprise Green Management System include:1.Environmental Policy: A statement of the company"s commitment to environmental responsibility, which outlines the goals and objectives of the system.2.Environmental Management Plan: A detailed plan that describes the specific actions the company will take to achieve its environmental goals, including targets, timelines, and responsibilities.3.Environmental Impact Assessment: A process for evaluating the potential environmental effects of new projects or activities, in order to identify and mitigate any risks.4.Environmental Monitoring and Reporting: Regular monitoring and reporting of the company"s environmental performance, to ensure that it is meeting its targets and to identify areas for improvement.5.Employee Training and Engagement: Training employees on environmental issues and involving them in green initiatives, to promotea culture of sustainability within the company.6.Continuous Improvement: A commitment to ongoing improvement in environmental performance, through regular review and updating of the management system.By implementing an Enterprise Green Management System, companies can not only reduce their environmental footprint but also gain a competitive advantage, improve brand reputation, and attract environmentally conscious customers and investors.中文文档：标题：企业绿色管理体系企业绿色管理体系是一种全面的的管理方法，旨在将环境责任与公司的整体战略和运营相结合。
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企业环境管理中英文对照外文翻译文献企业环境管理中英文对照外文翻译文献(文档含英文原文和中文翻译)企业环境管理—基于市场奖励的管理企业保护环境的办法已经从被规章条例驱动的被动模式演变为积极主动的方式，即通过自愿管理做法，将环境问题与传统的管理职能结合起来。
作为公司决策的一种行为模式，通过econometrically假设测试取得影响公司积极进行环境管理的因素。
对这些假设进行测试时，使用的样本是标准普尔500指数公司的调查数据。
分析结果表明，经济因素，如环境负债的威胁和符合预期规定的高成本以及生产最终消费品和拥有大量资本产出率给企业带来的市场压力，都在促使这些企业进行环境保护的过程中发挥了显著作用。
此外，企业外部关于企业转移有毒物质的报道和社会大众对企业内部有毒物质单位排放量的压力都对企业通过创新实现环境管理的实践有重大影响。
导论传统上，美国依赖强制性的指挥和环境控制的规章来保护环境质量。
这种做法虽然保护了环境，但是也导致了政策框架的僵硬和高昂的成本，并且还会降低长远上改进环境质量的效率。
这种认识已经导致越来越多基于市场的手段应用于为企业提供灵活选择用最低成本控制污染的环境保护方式，例如排污许可证制度、存款还款计划和公众的环境信息披露自愿程序。
在这些措施中，信息披露的自愿性程序通过非强制性的措施鼓励企业控制污染。
监管机构向社会提供的关于产品环境属性和公司环境绩效的信息能触发产品和资本市场的反应和社会的行动，建立以市场为基础的激励机制，帮助企业改进其环境绩效。
美国环保局每年向社会公布的有毒物质排放清单就是信息提供的一个例子。
此外，争取让企业在环境自我调节的自愿性项目已经成为美国环保局的一个主要政策工具。
1999年，在联邦级别上，这样的项目已经在短短的三年中由28项增长到54项。
这两种做法已经被很多政策分析家看成是对抗性超越“政府推动”的“下一代环境政策”，其依靠企业自身在环境友好政策上的积极努力和社会公众，例如公民和社区的积极参与，来达到保护环境的目的。
这种自律也体现在“企业主导”的倡议被越来越多的企业和行业协会接受和采纳。
一些企业已经起草了环保计划，通过重新设计产品和工艺防止污染；其他企业通过标准化的环境管理和带有生态环保标签的产品从国际标准化组织申请了ISO140001系列标准化证书。
调查显示，很多企业都有针对性的通过自己混合管理的做法达到环境目标。
这些做法包括进行环境内部审计，使企业员工补偿金的一部分取决于他们在环境保护中的表现，把环境影响的集中评价置于企业较高的等级以及为环境管理提供总体质量管理的原则。
这些做法代表了企业内部的组织变革，企业比以往任何时候都更大程度地把企业内部自我激励机制引入到企业目标中。
这种“企业主导”的环境管理模式作为一种创新且更有效保护环境的模式，已经引发了政策制定者广泛的兴趣。
现在，很多州的环保机构和美国环保局通过提供技术援助、认可以及其他福利来鼓励企业建立环境管理体系。
但是，监管机构和社会因企业建立环境管理体系而给企业的福利待遇还有待于调查和评价。
对企业建立环境管理体系的兴趣可以从1999年由11国环保机构官员组成的多国工作组举办的关于环境管理体系的国家首脑会议的广泛参与中推断出来。
与会者来自不同的学术机构、环保局、布鲁金斯学会、全国公共管理学院以及国家政府委员会，他们强调需要对推动企业建立环境管理体系的影响因素和依靠环境管理体系能在多大程度上改善环境质量进行更多的研究。
美国环保局还赞助建立企业环境管理中英文对照外文翻译文献了环境管理的国家数据库，其中包括在美国的100个志愿者机构实施环境管理体系的多方面信息，以了解他们给企业和社会带来的成本和福利。
正如下文所述，对推动企业建立环境管理体系的影响因素很少有系统的实证研究分析。
个案研究表明外部影响因素很重要，例如消费者对环境的而关注以及股东和社会公众在环境保护中起的重要作用。
如果被视为对环境不“友好”，不良声誉带来的影响以及吸引的金融投资者关注，对企业来说变得越来越重要。
1989年的一份调查显示，77%的美国人说企业的环境信誉影响他们买什么。
使用环保营销的新产品从1989年仅有3%上升到1991年的12%。
银行越来越多的意识到他们可能会因为借款企业的环境问题承担法律责任。
所以，银行已经把环境因素纳入到贷款的决策中，并视环境绩效差的企业有财务风险。
本研究的目的是对推动企业建立全面的环境管理体系的经济激励措施进行一次系统的分析，并解释观察到的企业建立环境管理体系水平上的多样性。
我们侧重研究建立环境管理体系的范围，而不是决定的个人的做法，因为每个人的做法只不过是一种工具，如果没有环境管理体系，个人的做法起到的效果可能很小。
例如，环境审计本身只不过是一种审查业绩的手段，如果不同时采取其他措施，如从企业管理层得到提供资源、奖励员工防止污染的承诺，环境审计在控制污染中可能是没有效果的。
本文为econometrically测试提供了关于经济奖励推动企业建立一个全面的环境成本管理体系的假设的行为框架，利用建立环境管理体系的调查数据以及可获取的标准普尔500公司的特定特征的样本，来对这些假设进行测试。
更具体地说，本文试图探讨来自外部的压力在多大程度上推动企业更积极地保护环境，并认识到改进环境管理是企业经济上成功的一个基本影响因素。
这项分析的结果对政策制定者有重要的作用，帮助他们寻求促进企业领导层、政策分析家和社会大众确定社会政策以及利益相关者在根本上改变企业开展业务的方式，以及更受这些因素影响的企业类型。
此外，现有的或预期的强制性指挥和控制规章能够为环保组织提供激励机制，在企业内部实际实施。
但是，人们对强制性条例的关注由于其不灵活和高成本已经大大减少。
过去的文献越来越多的理论文献分析了企业主动进行环境保护相对于强制性条例的社会效率。
本文表明，企业可能通过奖励自愿改善环境的行为，因为他们能导致直接和间接形式的私人利益回报。
这些利益可能产生于企业针对强制性标准先发制人的行动以及针对排污税进行的自愿减排。
卢茨、里昂和麦克斯韦分析了未来章程对企业自愿生产环保产品提供奖励的可能性，麦克斯韦、里昂和哈克特研究了企业自我约束的奖励和福利，所罗拉和gangopadhya证明了消费者愿意为环保产品支付保险费的意愿导致企业更加遵守环保制度。
一些研究试图研究企业参加由环保局设立的志愿者项目的动机，如美国的33/50号项目和美国的气候挑战项目。
这些研究表明，参加通过美国环保局新闻稿、简报被社会认可的以及受美国环保局资助和技术援助的项目对预防污染有十分重要的作用。
Khanna、Quimio和Bojilova向我们说明，企业收到的消极的股市回报是社会对企业不良环保表现的回应，这导致企业自愿减少现场排放污染物。
一些研究特别分析了企业内部组织变化的动机，如采取环境友好做法的决定。
Henriques和Sadorsky研究企业采取这样的做法或环保计划的影响因素。
King和Lenox 分析了美国化学工业企业参加化学制造商协会的责任关怀计划并接纳其行为准则。
Henriques和Sudorsky使用强烈感知到来自于消费者、政府和社区的压力的企业排名作为解释性变量。
King和Lenox研究是否环保表现差并被社会更加关注的企业更有可能加入责任关怀计划。
关于影响企业建立环境成本管理体系影响因素的分析很少，尤其是在美国。
Dasgapta、Hettige和Wheeler分析了墨西哥企业采用ISO14001环境管理做法的程度。
他们表明，环境成本管理体系的建立受企业规模、员工素质以及管理水平的显著影响，而企业落伍的技术和社会间接的压力的作用并不重要。
下一部分为本文提供了实证分析的基础概念框架。
此框架以建立了高质量环境管理体系企业的奖励情况作为资源，建立一套广泛的解释性变量。
这些变量包括负债、遵循强制性条例的威胁以及获取建立在环境属性基础上的产品差异的竞争优势。
第三部分和第四部分分别介绍了基于这些假设的实证方法和数据描述。
第五部分介绍了实证的结果，随后介绍了本文的结论。
概念框架我们把企业产生的污染物质（如化学品）用x表示，把投入的资本性设备用k表示，把产出用y表示。
再生产过程中用到的污染物质x的有效性用@表示。
企业产生的产出y 是企业大量的投入在生产（@x）中的有效利用和存量资本k的函数：y=f(@x, k); f x >0, f k >0, f xx <0, f kk<0 (1) @被假设成是企业的技术知识t和企业采取的环境管理质量的标量q的函数：企业环境管理中英文对照外文翻译文献@=@ (q,t); @>0, @>0,@ <0, @<0 (2) @增加，在生产过程中的投入会被更有效的利用，因此，浪费的投入和污染与投入—使用的跌幅水平呈相关关系。
因此，@的增加有效的减少了污染投入成本。
所以，产生的污染（废物）用x的直接函数的反函数来表示，如下：z= x/@ (3) 用（3）代替（1）中的x，产出水平可以用被视为生产过程影响因素的z表示，如下：Y=f(@2z,k) (4) 我们假设在寡头垄断市场上同时的经营n家正在同时生产一种产品，但是在其生产过程中运用不同环境政策。
该企业面临着一条逆的寻求曲线是，工业总产出和企业采取的环境管理的函数，用P(Y, q)表示。
同样，我们假设消费者愿意为使用环保做法进行生产的产品支付高价，因此Pq>0。
但是，Pq的规模在企业之间可能不同。
生产最终消费品并且直接面对消费者的企业更能从“绿色消费”中获益。
这里讨论的主要问题是，企业认识到这种情况并努力寻求环境友好的声誉，而不是消费者是否确实能够区分企业是否遵循环境友好的做法。
企业在投入市场上被假设成是价格接收者。
投入变量的单位成本是w。
年均成本被假设成是企业环境管理质量下降的函数，用r(q)表示。
一些研究表明，投资者对信息披露中环保表现差的企业有消极的反应，这很可能导致企业股票市场上的负面影响，使其在资本市场上的成本上升。
这个消极反应很可能是因为投资者对企业不良的环保表现，由于执法行动导致更大的风险和来自美国环保局执行减少污染的战略形成的压力，以及更大的环境负债和环境诉讼风险。
这些企业在资本市场在资本市场上可能有更高的成本。
所以，我们认为环境管理不善的企业为筹借资金要付出更多的成本，因此，r q<0。
数据描述这篇文章用到的主要管理方法的数据来自于1994年和1995年企业的环境概况目录，此目录根据标准普尔500公司投资者责任中心的调查数据编制。
调查的信息包括：企业是否采取了环境管理措施、雇佣了环保人员的数量、环境审计和报告程序。
环境绩效数据主要是从包含现场报道和场外有毒化学物质的转移信息的一级设施资料中获得的。