绿色会计财务专业论文.docVIP

目录 一、绿色会计的目标 3 二、绿色会计的假设 4 （一）会计主体假设 4 （二）持续经营假设 4 （三）会计分期假设 5 （四）多元计量假设 5 （五）其他相关假设 6 三、绿色会计的对象及要素 7 （一）绿色会计的对象 7 （二）绿色会计的要素 7 1.绿色资产 8 2.绿色负债 8 3.绿色所有者权益 8 4.绿色费用 8 4.绿色收益 9 四、绿色会计要素的确认和计量 9 （一）绿色会计的确认 9 1.绿色资产的确认 9 2.绿色负债的确认 9 3.绿色所有者权益的确认 9 4.绿色费用的确认 10 5.绿色收益的确认 10 （二）绿色会计的计量 10 五、绿色会计信息的披露 11 （一）我国企业绿色会计信息披露的内容 11 1.财务影响信息 11 2.环境影响信息 11 3.生态效益信息 11 （二）绿色会计信息披露的模式 12 摘要 现代工业因其逐利性过度开发利用自然资源，以环境的破坏为代价取得了现代物质文明的飞速发展，同时也带来了环境污染和生态失衡，使人类的生存环境面临威胁。环境问题已成为当今世界发展的重要课题，如何解决经济发展与环境保护的矛盾，促进社会经济的可持续发展，已成为世界各国共同关注的问题。绿色会计便在这种背景下应运而生。由于绿色会计的特殊性和复杂性，绿色会计理论研究尚不完善，导致绿色会计具体核算内容难于明确、环境资产及负债难于计量，绿色会计发展进程相当缓。本文主要对绿色会计的框架进行了一个说明和梳理，基于与传统会计的对比，对现行绿色会计理论研究中的争议进行了一番阐述。 关键词：绿色会计 框架理论 Abstract the modern industry because of its sexual desire excessive exploitation and utilization of natural resources, be cost with environmental destruction has made the rapid development of modern material civilization, but also brought environmental pollution and ecological imbalance, so that the survival of the human environment is threatened. The environment problem has become one of the worlds development the important topic, how to solve the contradiction between economic development and environmental protection, promoting the sustainable development of social economy, has become the common concern of all countries in the world. Green accounting in this context emerge as the times require. Because of the particularity and the complexity of green accounting, green accounting theory research is still not perfect, leading to green accounting content is clear, environmental assets and liabilities are difficult to measure, development of green accounting is very slow. This paper focuses on the green accounting framework for a description and analysis, based on the contrast and the traditional accounting, the green accounting theory research in the controversial were introduced. Key words: green accounting Frame theory 我国绿色会计理论框架的构建 绿色会计又称环境会计，是以货币为主要计量单位，以有关法律、法规为依据，计量、记录环境污染、环境防治