绿色会计问题发展研究教案分析.docVIP

学校代码：10484 学 号：010413105710 河南财经政法大学 HENAN UNIVERSITY OF ECONOMICS AND LAW 自学考试（会计专业）本科生论文 论文题目：绿色会计发展问题研究 专业名称：电气工程及其自动化 工作单位：无 作者姓名：张留记 联系方式绿色会计发展问题研究 摘 要 目前，我国正处于经济飞速发展的阶段。企业在追求自身利益最大化的同时，往往过度开发和污染自然资源，致使环境恶化程度越来越严重。最近一个时期以来，随着全球环境保护热潮的掀起，许多国家的会计也积极投身于环保运动和绿色革命的进程，深入探讨会计如何参与环境保护、如何促进经济与环境之间的深层融合与发展，并直接导致了绿色会计这一现代化会计新型分支的创立与发展。然而，随着我国改革开放的不断深入，我国经济快速发展的背后，随之带来的我国的社会环境问题日益突出，在强调科学发展观的今天，环境因素正逐渐成为制约我国经济发展的重要因素，绿色会计伴随着日益突出的环境问题在我国也逐步形成和发展起来，实施绿色会计不仅是为了加强企业的监督，更是为了全社会的健康持久发展。本文就绿色会计在我国实行的问题进行了分析与研究，并对我国绿色会计发展过程中出现的问题进行总结归纳。此外，本文通过对大量实证资料的分析给出了企业在实际核算中绿色会计理念应用的出现的新特征，为将来的绿色会计实施提供了必要资料。 关键词： 绿色会计，现状分析 ，可持续发展 ABSTRACT At present, China is in rapid economic development stage. Enterprises in the pursuit of maximizing their own interests, often excessive exploitation of natural resources and pollution, resulting in the deterioration of the environment is becoming more serious. In recent times, with the raising of the global environmental protection tide, many national accounting is also actively involved in environmental protection movement and the green revolution process, in-depth study of accounting how to participate in environmental protection, how to promote the deep integration and development between economy and environment, and directly led to the creation and development of green accounting in this modern accounting model branch. However, with the deepening of Chinas reform and opening up, behind Chinas rapid economic development, Chinas social and environmental problems brought increasingly prominent, in emphasizing the Scientific Outlook on Development today, environmental factors are gradually become an important factor restricting Chinas economic development, the green accounting with the environment problem increasingly prominent in my China is gradually formed and developed, the implementation of green accounting is not only to strengthen the supervision of enterprises, more is to he