毕业论文-分析我国发展绿色会计存在的问题与实施建议.docxVIP

北京科技大学远程与成人教育学院毕业设计 第PAGE19页 NUMPAGES20页 分析我国发展绿色会计存在的问题与实施建议 摘要： 全球环境污染问题受到了人们的广泛重视。为保护自然与环境，守护我们居住的家园，实现社会和经济的可持续发展，环境保护越来越重要。而人们的环境保护意识不断增强,越来越要求企业提供更多的绿色产品。企业立足自身经济利益,也应增强环保意识,细化环保投入和产出的计量,计量取得的环境资源、负有的环保责任和发生的环境费用,确认取得的环境收益或损失。这样才能全面的衡量企业的效益状况,为企业目标的实现提供真实、可靠的信息。为保护自然环境，同时解决经济和可持续发展之间的矛盾，绿色会计应运而生。绿色会计的会计应该对环境方面的支出、收益进行反映和控制。绿色会计通过充分强调环境资源的有限性和稀缺性，并赋以价值和价格，对其损耗予以补偿。本文首先以绿色会计基本理论为切入点，接着探讨实施绿色会计的必要性，同时对我国发展绿色会计存在的问题及原因进行了分析,最后根据我国实际情况，对我国发展实施绿色会计提出了建议。 关键词：绿色会计;环保保护;经济发展;循环经济;可持续发展 Abstract： The 21st century global environmental pollution problems after has aroused the attention of more extensive social from all walks of life. Peoples environmental protection consciousness unceasingly strengthens, more and more requests the enterprise to provide more green products. Enterprise based on their own economic interests, but also should strengthen the environmental protection consciousness, refining the environmental input and output has measuring, measurement of environmental resources, environmental responsibility for the environmental costs and occurrence of environment, confirm made gains or losses. Such ability comprehensive measure the efficiency of enterprises status or enterprise to achieve the goal of providing real and reliable information. To protect the natural environment, solve the economy and sustainable development, the conflict between the green accounting arises at the historic moment. This paper firstly with green accounting theory as the breakthrough point, then discusses the necessity of the implementation of the green accounting for Chinas development, meanwhile the green accounting problems and reasons are analyzed, finally, according to the actual situation in our country, the implementation of the green accounting for Chinas development Suggestions were put forward. Keywords: green accounting; Environmental protection consciousness; Circular economy; Sustainable development. 目录： 摘要 1 Abstract1 引言5 一、绿色会计的定位 6 1.1绿色会计行为基础目标6 1.2绿色会计行为具体目标6 二、我国绿