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绿色会计论文(Green accounting paper)
Recommended answer
2009-4-22 17:13 green accounting and Corporate Sustainability
First, the question raised
Sustainable development is a new concept of development in modern economic society. The basic meaning of sustainable development is to emphasize sustainable development is to meet the needs of contemporary people, but not to meet the needs of future generations of their ability to constitute a harmful development. This new concept of development requires us to pay attention to the rational use of resources and the scientific management of the environment in the process of economic development. It is the fundamental purpose in economic growth at the same time, protection of resources and environment, economy, resources and environment to achieve the win win win.
The modern enterprise is the most important micro subject in the economic activities, and its growth and development have been paid close attention to. As the most basic and the most important part of the society, enterprises have become the most important micro subject in the sustainable development model. Accounting work is the basis and prerequisite for the existence and development of enterprises. According to the basic principle of sustainable development, enterprises must establish and implement green accounting system in order to realize sustainable development.
The essence of green accounting is to sacrifice the environment quality of enterprises in the production process caused by the cost of the organic combination of traditional theories and methods of financial accounting, which is in the cost of production, to waste disposal costs, avoid the hidden this sum should be borne by enterprises and heavy costs to society in order to reduce public expenditure. Because of the green accounting involves a wide, coupled with some elements are not readily quantified, divided by the currency as the unit of measurement, but also in physical units and text descriptive way to
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