绿色会计在我国实施的有关问题探析.doc

PAGE 摘 要 随着全球生态环境的日益恶化,各国加大了对环境问题的重视力度,对资源、环境的关注使绿色会计应运而生。我国也为绿色会计的实施提供了现实条件，但同时也存在不少的问题。很多学者对绿色会计做了各方面的研究，但分析我国绿色会计实施问题的研究还比较少。 本文以探究我国绿色会计实施问题为独特视角，对当前我国绿色会计实施过程中理论、法律法规、绿色会计管理及外界重视程度等方面进行问题归纳，并分析探究。本文主要从绿色会计内因和外因两方面入手，针对各个问题分别提出了相关对策，为我国目前绿色会计的快速发展提出了一点建议。本文认为，只有社会、政府，企业和会计机构共同努力，发挥各级政府职能，团结各行企业，加强绿色会计自身的管理，才能真正消除当前绿色会计实施存在的诸多弊端，保证绿色会计在我国的良性发展。 【关键词】 绿色会计 必要性 可行性 因素分析 对策 Abstract As the global ecology environment deteriorating, for greater emphasis on environmental issues, and on resources, environmental concerns make green accounting came into being. China also provided practical conditions for the implementation of the green accounting, but at the same time there are a lot of issues. Many scholars doing research on various aspects of green accounting, but analysis of the implementation of green accounting in China is still relatively small. Green accounting in China to explore the implementation in this article for a unique perspective on the green accounting in China in the process of implementing green accounting theory, laws and regulations, management and external importance of issues summarized, and analysis. This article from the start with both internal and external causes of green accounting, related countermeasures against the per-issue basis, for the rapid development of green accounting in China made a suggestion. This article considers only society, Government, business and accounting bodies to work together, play to the functions of Government at all levels, United enterprise, strengthen the management of green accounting, can virtually eliminate many drawbacks of current green accounting implementation, ensure the sound development of green accounting in China. [Key words]: Green accounting；Necessity；Feasibility; Factor analysis；Countermeasure. 目录 前言 1 绿色会计概述 1.1 绿色会计产生背景 4 1.2 绿色会计的含义 5 1.3 绿色会计的特征 5 2 我国绿色会计实施的必要性与可行性 2.1 绿色会计实施的必要性 6 2.2 绿色会计实施的可行性 8 3 绿色会计实施面临的问题及因素分析 3.1 有关绿色会计的理论比较不足 9 3.2 有关联彩色会计的法律法规不够健全 9 3.3 外界对绿色会计的重视度不够 10 3