试谈绿色会计.docxVIP

浅谈绿色会计[摘 要]绿色会计（又名环境会计）是在环境资源恶化和修正传统会计的基础上产生的。从本质上看，绿色会计是环境科学与会计学科交叉渗透而形成的应用性学科；具体而言，绿色会计是以货币、事物单位或文字说明的形式计量的，而以有关环境保护法规为依据，研究经济、社会发展与环境之间的关系，并加以计量、记录环境污染与防治、开发与利用的成本费用，评估环境绩效及环境活动对企业财务成本影响的一门新兴会计分支。最近一个时期以来，随着全球性环境保护热潮的掀起，许多国家的会计界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、如何促进环境与经济之间的深层融合与发展，并直接导致了绿色会计这一现代会计新型分支的创立与发展。本文结合我国经济建设实践，以我国绿色会计推行为实证，分析了绿色会计说多做少的原因，提出了促进绿色会计在我国推广实施的对策。[关键字]绿色会计；可持续发展；必要性；存在问题；解决方案Discussion On Green Accounting[Abstract] Green accounting (also known as environmental accounting) is in a deteriorating environmental resource and revision based on the traditional accounting. From essentially see, green accounting is environment science and accounting discipline cross penetration and formed of applied discipline; specific,, green accounting is to currency, and things units or text description of form measurement of, and to related environmental protection regulations for according to, research economic, and social development and environment Zhijian of relationship, and be measurement, and records pollution and control, and development and using of cost costs, assessment environment performance and the environment activities on enterprise financial cost effects of a door emerging accounting branch. In recent times, with the boom set off global environmental protection, the accounting profession in many countries actively engaged in the process of the environmental movement and the green revolution to delve into accounting how to participate in environmental protection, to promote deeper integration and development between environment and economy, green accounting and led directly to the establishment and development of this new branch of modern accounting. Based on Chinas economic construction, implemented in its green accounting in our country for example, analyzes the causes of green accounting to do more and say less, puts the strategies of implementing green accounting in China. [Key words]Green Accounting; Sustainable Development; Necessity; Prob