学士学位论文___关于绿色会计的研究.doc

江 汉 大 学 文 理 学 院 College of Arts Science of Jianghan University 毕业论文正文 论文题目 关于绿色会计的研究 Study on green accounting 部 （系） 管理学部 专 业 财务管理 姓 名 学 号 　 指导老师  关于绿色会计的研究 摘要：随着社会经济的发展，工业化进程的加快，环境问题也日益凸现。绿色会计的兴起就是企业在实现高效经济发展和效率并行的结果。绿色会计以货币为主要计量单位，以有关环境法律、法规为依据，研究经济发展与环境之间的联系，确认、计量、记录环境污染、环境防治、开发和利用的成本与费用，分析环境绩效以及环境活动对企业财务成果影响，它运用实际数据核算环境污染，从而从根本上实现“谁污染，谁治理”。绿色会计的实施，是社会经济发展的必然结果，可持续发展观的落实贯彻，绿色会计的发展也必然会使环境自然资本在会计计量中得到体现,推动社会健康发展，必然也会对传统会计造成了一定的冲击。 关键词 关键词：绿色会计 可持续发展 冲击与确立 健康环境  Study on green accounting Abstract With the development of social economy, the speeding up of industrialization, environment problem is increasingly protruding. The rise of green accounting is the enterprise in the efficient economic development and the results of the parallel efficiency. Green accounting currency as the main unit of measurement, on the basis of relevant environmental laws and regulations, and study the relationship between economic development and environment, the recognition, measurement, recording environment, development and utilization for the prevention and control of environmental pollution, the costs and expenses, analysis of environmental performance and environmental activities on enterprise financial results, it USES actual data accounting environment pollution, so as to fundamentally achieve \who pollution, who governance\. The implementation of the green accounting, is the inevitable result of social and economic development, the implementation of sustainable development to carry out, the development of green accounting is bound to be reflected in the environment in natural capital accounting measurement, promote the healthy development of the society, must also caused a certain impact on the traditional accounting. Key words Green accounting The sustainable development