绿色会计初探论文
关键词：绿色会计； 经济发展；环境成本
Abstract
Under the background of economy globalization, companies all all around the world co-operate and compete with each other. In order to pursue their profits while developing and strengthen their national power, they often recklessly develop natural resources and pollute the environment, which leads to the extent of the environmental deterioration getting worse. However, a variety of environmental problems occurring in the current economic society can exactly prove the necessity of researches on green accounting theory and practice. The whole worlds, especially the developed countries, are attaching great importance to doing research on ‘green accounting’ theory and practice because green accounting can effectively solve the environmental problems during the economic development. In this paper, not only do I discuss about the research situation in foreign countries and China, basic meaning, the background, the science features, the accounting objectives, and the accounting methods of green accounting, but also I preliminarily analyze the necessity and the countermeasures of carrying out green accounting in our country.
Key words： Green accounting； Economic development； Environmental cost
目 录
摘 要 Ⅰ
Abstract Ⅱ一、绿色会计相关综述1
㈠关于绿色会计的国内外研究概况1
㈡绿色会计的基本含义3
㈢绿色会计的科学特性4
㈣绿色会计的目标4
二、绿色会计的计量及确认5
㈠ 计量方法 5
㈡ 确认方法 6
三、绿色会计的积极意义及在我国实行绿色会计的必要性7
㈠ 绿色会计可以有效防止环境污染和生态破坏的现象产生，有助于实现我国经济的可持续发展7
㈡ 绿色会计有利于克服传统会计模式的弊端，发挥出传统会计没有的优势8
㈢ 绿色会计有助于企业适应环境要求，提高自身经济效益，促进企业
自身发展8
四、在我国推行绿色会计的具体措施9
㈠ 采取从易到难、循序渐进、整体推进的实施方案 9
㈡ 加快建设绿色会计法规体系及确立相关准则 9
㈢ 政府要占据主导地位，建立综合配套的实施措施10
㈣ 加大培养企业和社会公众的环境责任意识的力度10
参考文献 12
致 谢 13
浅谈绿色会计
随着经济全球化的发展，世界各国之间的往来日益密切，合作呈现多元化趋势。然而在经济高速发展的同时，生态环境问题也在不同方面影响着各个国家的发展。当前，为了谋求更好的发展，大多数国家都将可持续发展理念践行到实际生活中，以促进本国经济的可持续发展，防止社会的正常生产活动被环境问题所阻碍。作为一种结合了会计学和环境学的新型会计方式，绿色会计的应用在推动企业节能减排、提高经济效益方面发挥着重要的作用。因此，越来越多的国家致力于研究绿色会计的有关理论并将其运用到自己国家发展的实践中。
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