《绿色运作与责任会计问题探讨》【毕业设计论文】.docVIP

保密类别? ???? 编 号? ???????? 毕 业 论 文 绿色运作与责任会计问题探讨 学 院 （小二号宋体居中） 专 业 班 级 姓 名 指导教师 中 国 传 媒 大 学 年 月 日 中国传媒大学本科毕业论文 Ⅰ 摘 要 随着社会的进步、可持续发展观的形成和经济理论的不断发展, 绿色运作与责任会计成为企业科学发展的重要手段。绿色运作与责任会计的结合适应了现代社会的发展趋势和企业谋求可持续发展的管理需要。为了拓展企业的生存空间，提升企业的竞争力，实现企业的可持续发展，实施绿色运作战略和建立责任会计体系是必然选择。现代工业工程不仅通过减少单位产品全寿命周期的资源消耗，提高生产过程有效性等方式实现资源的节约，更重要的是通过以“绿色”为特征的先进生产方式减少制造系统对不可再生资源的消耗，实现环境可持续发展的目标。责任会计是以行为科学理论为基础，对责任中心进行控制、核算、分析和考核的会计制度。现代企业制度条件下，企业理应构建和完美责任会计制度，使得绿色运作不仅是一种观念、一种潮流而是成为企业自身成长和发展的需求，企业全体员工的行动目标。本文从现代工业的普遍问题入手，分析二者对企业可持续发展战略的重要影响、我国企业推行绿色运作和责任会计的必要性、以及将绿色运作纳入责任目标的可行性。 关键词：绿色运作 责任会计 可持续发展 中国传媒大学本科毕业论文 Ⅱ ABSTRACT With social progress, the formation of sustainable development view and continuous development of economic theory, green business operations and responsibility accounting become important means for the scientific development of enterprises. The emergence of green operation and responsibility accounting adapt the modern society trends, and become the important weapons and guiding ideology for the sustainable development of the enterprises and social.The Enterprises implement green operation strategy and establish responsibility accounting system is the inevitable choice for expanding its living space,promoting the competitive power and realizing the sustainable development of the enterprise. Modem industrial engineering accomplishes the goal of resource saving by means of improving the efectiveness of manufacturing process and decreasing the resource consuming per unit product through its life cycle. Based on theory of behavioral science responsibility accounting is accounting system which is responsible for controlling center, accounting, analysis and assessment. This article starts from the general problems of modern industry to analyze the important influence of green business operation and responsibility accounting for sustainable development of enterprises and the necessity to carrying out green business operati