绿色会计信息的报告与披露.docVIP

绿色会计信息的报告与披露 [摘要] 现代社会在快速发展经济的同时也在以前所未有的速度破坏着人类赖以生存的环境，全球气候变暖，臭氧减少，酸雨蔓延，大气和水体污染，土地荒漠化，生物多样性锐减等一系列环境问题，既是一个经济问题，也是一个社会和政治问题，涉及到国民经济的方方面面，影响着各国经济和社会的可持续发展，引起了国际社会的普遍关注。随着环境保护意识的不断增强，建立绿色会计的必要性己广为人知。我国实行绿色会计，可以有效地控制环境污染，防止自然资源过度开采与损耗，有利于生态环境的保护，使我国有限的资源产生最大的社会效益和经济效益。本文在结合诸多观点的基础上，对绿色会计的渊源、国内外研究现状,在我国建立的必要性，对绿色会计制度的会计核算方法，创建绿色会计制度存在的问题及对策作了一些系统的探讨。 [关键词] 绿色会计 绿色会计制度 环境保护 会计核算 Discussion of the Construction of Green Accounting System in Our Country [Abstract] As the fast development of economic, human beings are destroying the environment by unprecedented speed. Such as global climate becoming warm, the ozone reducing, acid rain spreading, atmosphere and water being polluted, the land being desertification and so on, these environmental questions is not only a economic problem, also is a society and the political issue. It involves the national economic aspects, and affects the every country’s economic and society’s sustainable development, draws common concern of international community. With the environment protection consciousness-unceasing enhancement, it is necessary to establish green accountant. In our country implementing a green accountant can effectively control the environmental pollution, prevent the natural resources from exploiting and losing excessively, it is good to protection of the ecological environment and make the limited resources bring up biggest social and economics benefit. This thesis discusses the origin of green accountant, domestic and international current situation, the necessity to set up in our country, an accounting method to the green accounting system, the problems which exist in green accounting system and its countermeasure. [Keywords] Green accounting Green accounting system Environmental protection Checking and calculating of accountant 一、绿色会计渊源、研究意义及国内外研究现状 （一）绿色会计的渊源 绿色会计的产生及其理论基础随着人口和需求的剧增，以及自然资源的有限和稀缺，在当今经济生活中，企业为了追求自身利益的最大化，往往过度开发自然资源，从而使能源日益紧张，自然灾害频仍，环境污染日趋严重。这不仅制约了经济发展，而且使人类与自然，生态与经济出现了紧张局面。最近一段时期以来，随着全球性环境保护意识的增强，会计界也