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- 2020-09-11 发布于江苏
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经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考
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摘要
随着世界人口的剧增,使得需求增加,能源紧张,资源近乎枯竭,环境污染日益严重。这不仅制约了社会经济的发展,而且影响了人类与自然、生态与经济的协调关系。环境问题已成为全球经济发展的一个重大课题。中国作为一个人口众多但资源相对不足的发展中国家,自然资源的日趋短缺也即将成为中国社会经济持续、快速、健康发展的重要制约因素。
在环境恶化与批判传统会计的基础上绿色会计应运而生,绿色会计是近十年发展起来的会计学科的一个重要分支,在西方发达国家发展很快,但中国对绿色会计的认识比较晚。本文就中国的实际国情出发,在保证经济可持续发展的大环境下,结合绿色会计理论在我国目前发展的现状, 阐述了绿色会计产生的原因,我国建立绿色会计的必要性。分析了目前我国实施绿色会计存在的一些问题,并有针对性地提出了相应的解决问题的建议。
关键词:绿色会计 可持续发展 环境问题
Abstract
With the dramatic increase in world population , making the increase in demand , energy shortages , increasingly serious environmental pollution , resource depletion near . This not only restricts the social and economic development , but also affects the coordination of the relationship between humans and nature, ecology and economy. Environmental issues have become an important topic of global economic development. China, as a large population but a relative shortage of resources in developing countries , the increasing shortage of natural resources is also about to become Chinese society sustained, rapid and healthy development of the important constraints.
Green accounting on the basis of environmental degradation and criticism emerged on traditional accounting , green accounting is an important branch in recent years developed accounting discipline in the Western countries developed rapidly, but our understanding of Green Accounting relatively late . In this paper, Chinas actual national conditions , to ensure sustainable economic development environment, combined with the status quo of Chinas green accounting theory in the current development , explained the reasons for green accounting generated the necessity of the establishment of green accounting . Analysis of the implementation of the recommendations of some of the problems currently existing green accounting , and puts forward the corresponding solutions of the problem.
Key Words:Green accounting Sustainable development Environmental issues
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