构建绿色会计信息披露体系的探讨探讨.doc

内容摘要 在环境问题日益受到关注的今天，人们保护环境的意识越来越强，对绿色食品的要求也越来越高。我国的企业要想在国际竞争中处于优势地位，必须加强自身内部和外部的建设，内部建设即加强管理体系的建立，培养复合型人才；外部建设即建立企业符合市场要求的形象，面对现在可持续发展的社会，企业加强对保护环境管理体系的建立，多参加社会中的环保活动，以加深消费者对企业的印象，从而提高企业的环境效益以及市场地位。 本文分为六个部分，第一个部分概述绿色会计信息披露体系，从了解绿色会计与绿色会计信息披露的文献评述两个方面说明；第二个部分研究我国绿色会计信息披露体系的现状；第三个部分和第四个部分针对我国绿色会计信息披露产生的问题以及成因进行研究；第五个部分提出解决问题的具体措施；最后，对全文进行总结，希望通过本文更了解我国绿色会计信息披露体系。 关键词 绿色会计；绿色会计信息披露；环境会计；环境保护 ABSTRACT Today, the environment problems attracts more and more attention. The environment consciousnes is gaining increasing concern for people,green food requirements are also increasing. The china’s companies if want to be in a dominant position in the international competition, the need to strengthen their internal and external construction, the internal construction that is to enhance our internal management system, fostering interdisciplinary talents; the external construction that is establishment the inage to fulfill market’s needs, the face now sustainable development of society, the establishment of enterprises to strengthen the protection of the environment management system, take part in community environmental activities in order to deepen the impression of consumer business to improve environmental benefits and market position of enterprises. This paper is divided into six parts, the first section provides an overview of green accounting information disclosure system, from the understanding of the necessity of green accounting and green accounting information disclosure two aspects; the second part of the research status of information disclosure system of green accounting; the third part and the fourth part of our country green accounting information disclosure problem and the causes generated by research; fifth section presents specific measures to address the problem; finally, is the conclusion, I hope a better understanding of green accounting information herein disclosure system. KEY WORDS green accounting；green accounting information r