复件 关于绿色会计理论的探讨.docVIP

PAGE PAGE 1 关于绿色会计理论的探讨 内 容 提 要 18世纪产业革命以来，社会经济的发展以工业化为主要特征，其代价是资源的过度开发与消耗和污染物的肆意排放，最终导致资源短缺、生态破坏、环境污染。面对日益严重的环境问题，环境保护早已超出地域限制，成为一种全球性的、与人类发展息息相关的关键问题。70年代初，经济学家提出环境因素引入到会计核算体系，自此，绿色会计登上历史舞台，并伴随着可持续发展的观念深入人心，逐渐成为经济学领域研究的热点问题。因此，我国引入绿色会计势在必行。本文结合我国经济、环境的状况，对绿色会计的会计理念、会计的确认、计量和信息披露进行分析并提出了相应的解决方法和建议，指出绿色会计的发展方向。 关键词：绿色会计 经济 环境 绿色资产 绿色费用 绿色效益 Abstract Since the Industrial Revolution,the development of social economy regarded industrialization as the main characteristic in the 18th century, Its cost the overexploitation and consume and pollutant discharge wantonly’s of resource, Cause the resource shortage, ecology and destroy finally, the environmental pollution. In the face of the serious environmental problem day by day, environmental protection has already gone beyond the region to limit, become a kind of global, closely linked with human development key problem. At the beginning of the seventies, the economist proposed that environmental factor introduced to the accountant and adjusted the system. Therefore, the introduction of green accounting in China is imperative. In this paper, Chinas economic, environmental conditions, the accounting concept of green accounting, accounting recognition, measurement and analysis of information disclosure and the corresponding solutions and recommendations that the development direction of green accounting. Key words：Green accounting Economy Environment Green assets Green fees Green benefits 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc260906927 一、绿色会计的概述 PAGEREF _Toc260906927 \h 1 HYPERLINK \l _Toc260906928 (一) 绿色会计的产生 PAGEREF _Toc260906928 \h 1 HYPERLINK \l _Toc260906929 (二) 绿色会计的含义 PAGEREF _Toc260906929 \h 1 HYPERLINK \l _Toc260906930 (三) 绿色会计的特性 PAGEREF _Toc260906930 \h 1 HYPERLINK \l _Toc260906931 (四)绿色会计的基本模式 PAGEREF _Toc260906931 \h 2 HYPERLINK \l _Toc260906932 (五)绿色会计与传统会计的对比 PAGEREF _Toc260906932 \h 2 HYPERLINK \l _Toc260906933 二、 绿色会计的确认、计量、报告 PAGEREF _Toc260906933 \h 3 HYPERLINK \l _