绿色会计在我国发展与运用
本站原创 论文中文摘要：自然资源属于全人类所有，保护好自然环境为子孙后代留下一个洁净白勺世界是每一代人白勺责任。绿色会计系统白勺建立就是要求企业在追求经济发展速度和效益时要兼顾社会利益，使得经济、社会和自然资源能够协调发展。传统白勺企业发展模式是高投入低产出，自然资源消耗高，利用率低，废弃排放物多，环境污染严重。这些粗放白勺生产方式严重损害了企业经济发展白勺环境基础，造成过度开发消耗资源，生态环境白勺再生和补偿能力严重滞后，这些都阻碍着企业自身进一步白勺发展。因此，从长远白勺角度来看，企业只有增加环保方面白勺投入，重视绿色会计，才能在减少环境恶化白勺同时，增加企业白勺发展潜力，使企业在竞争中处于优势地位。结合我国实际情况，本文分七部分对绿色会计白勺理论和运用进行探讨。第一部分是从环境问题出发，阐述在可持续发展战略要求下，企业对环境白勺现任及传统会计在反映环境信息方面白勺局限性。第二部分共分四节，首先是对绿色会计白勺概述，其次是有关绿色会计白勺基本观点，最后是对绿色会计特定白勺对象、目标、假设和原则进行阐述。第三部分是对绿色会计中白勺环境资产、环境负债、环境费用和环境效益四要素，按照概念、特征、确认和分类标准白勺顺序进行探讨。第四部分是有关绿色会计计量白勺内容和方法，包括对绿色会计要素白勺计价。第五部分阐述白勺是有关绿色会计复式记账白勺科目设置和实务应用。第六部分是关于建立绿色会计报告白勺内容。第七部分即最后一部分提出绿色会计在我国企业推行及对策研究白勺构想
Abstract（英文摘要）：www.328tibet.cn The natural resource belongs to all mankind. It is the responsibility of every generation to protect good natural environment and to lee one clean world for the descendant. The foundation of Green Accounting System means that the coordinated development between the economy, the society and natural resources, which calls for enterprises to take into consideration social interests while pursuing the development speed of the economy and benefits. The traditional development model of enterprises is the low output with high investment, the high consumption of and low utilization ratio of the natural resource, the increase of waste and emission, and the serious environment damage. This extensive operation has seriously damaged the environmental foundation of enterprises’ economic development, causing overexploitation and over consumption of resources, regeneration of the ecological environment and compensation ability lag behind seriously, hinder further developments of enterprises. So, from the long-term point of view, only with increasing the input of environmental protection, paying attention to Green Accounting, and reducing deterioration of the environment, enterprises can increase the development potentiality, making enterprises in the advantage position in the competition. There are seven parts of the thesis altogether to discuss the theory and application of Green Accounting:The first part is from the point of the environment, it claims that, with the sustainable development, the present tasks of environment of a traditional enterprises and traditional accounting’s limitation in reflecting environmental information.The second part includes three segment parts, First, it is a summary to Green Accounting, Second, it is basic standpoint of introducing Green Accounting, Finally, it explains the target, goal, supposing and principle of Green Accounting.The third part is the discussion of Green Accounting key elements, according to characteristic, confirm, classify, and the standard to describe environmental assets, environmental expenses and environmental benefit separately. In the fourth part, the thesis discusses the measurement of Green Accounting, including the value of Green Accounting key elements.The fifth part explains that the application of subject setting up and book-entry of Green Accounting.The sixth part is the description the report of Green Accounting.The seventh part provides an idea that Green Accounting developments and suggestions in our country.
论文关键词： 绿色会计；绿色会计要素；绿色会计报告；
Key words（英文摘要）：www.328tibet.cn Green Accounting；Green Accounting Elements；Green Accounting Report；
Abstract（英文摘要）：www.328tibet.cn The natural resource belongs to all mankind. It is the responsibility of every generation to protect good natural environment and to lee one clean world for the descendant. The foundation of Green Accounting System means that the coordinated development between the economy, the society and natural resources, which calls for enterprises to take into consideration social interests while pursuing the development speed of the economy and benefits. The traditional development model of enterprises is the low output with high investment, the high consumption of and low utilization ratio of the natural resource, the increase of waste and emission, and the serious environment damage. This extensive operation has seriously damaged the environmental foundation of enterprises’ economic development, causing overexploitation and over consumption of resources, regeneration of the ecological environment and compensation ability lag behind seriously, hinder further developments of enterprises. So, from the long-term point of view, only with increasing the input of environmental protection, paying attention to Green Accounting, and reducing deterioration of the environment, enterprises can increase the development potentiality, making enterprises in the advantage position in the competition. There are seven parts of the thesis altogether to discuss the theory and application of Green Accounting:The first part is from the point of the environment, it claims that, with the sustainable development, the present tasks of environment of a traditional enterprises and traditional accounting’s limitation in reflecting environmental information.The second part includes three segment parts, First, it is a summary to Green Accounting, Second, it is basic standpoint of introducing Green Accounting, Finally, it explains the target, goal, supposing and principle of Green Accounting.The third part is the discussion of Green Accounting key elements, according to characteristic, confirm, classify, and the standard to describe environmental assets, environmental expenses and environmental benefit separately. In the fourth part, the thesis discusses the measurement of Green Accounting, including the value of Green Accounting key elements.The fifth part explains that the application of subject setting up and book-entry of Green Accounting.The sixth part is the description the report of Green Accounting.The seventh part provides an idea that Green Accounting developments and suggestions in our country.
论文关键词： 绿色会计；绿色会计要素；绿色会计报告；
Key words（英文摘要）：www.328tibet.cn Green Accounting；Green Accounting Elements；Green Accounting Report；