绿色会计及其信息披露研究.docxVIP

PAGE PAGE 13 绿色会计及其信息披露研究 摘 要 改革开放以来，我国市场经济高速发展，工业企业作为我国经济发展的支柱性行业，积极响应国家号召，大力开展生产活动。但是工业企业发展的同时也给环境带来了巨大的压力，各地区废气废水污染、资源浪费、环境破坏等问题层出不穷，对我国社会整体可持续发展造成了一定的负面影响。我国理论界积极学习国外一些发达国家的成功经验引入了绿色会计理念，但是由于这一理念引入时间较短，对企业以及宏观经济发展带来的成效存在着一定的局限性，因此绿色会计有待进一步优化和完善。 本文对绿色会计及其信息披露情况进行了深入分析，在明确文章的研究背景、研究意义、研究内容以及研究方法之后，进一步分析了现阶段国内外关于绿色会计相关课题的研究情况，为后文分析奠定了坚实基础；之后本文对绿色会计及信息披露的相关概念理论进行了分析，提供了一定理论依据；然后本文分析了我国绿色会计的应用问题及对策，从宏观层面进行了分析并提出了几点理论层面的对策；最后本文以鞍钢集团矿业公司大孤山煤矿分公司为例对绿色会计的应用进行有针对性的分析，这一部分不仅介绍了公司概况，而且还提出了该分公司成本核算现状及问题，并从绿色会计应用角度提出了核算及信息披露方案设计，希望能够切实提升会计信息数据的全面性、真实性，进而为企业稳健发展提供有效信息数据。 关键词：绿色会计；核算；信息披露；方案设计 The Study of Green Accounting and Its Information Disclosure Abstract Since the reform and opening-up, our countrys market economy has developed at a high speed, and the industrial enterprises have responded positively to the call by the state to carry out production activities as a positive response to the economic development of our country. However, the development of industrial enterprises has brought great pressure to the environment, and the problems of waste water pollution, waste of resources and environmental destruction in various areas have caused a certain negative impact on the sustainable development of our society. The successful experience of some developed countries in our country has introduced the idea of green accounting, but due to the short introduction time of this concept, there are some limitations on the success of the enterprise and the macro-economic development Therefore, the green accounting needs to be further optimized and improved. This paper makes an in-depth analysis of green accounting and its information disclosure. After making clear the research background, significance, contents and methods, this paper further analyzes the current domestic and foreign research situation on green accounting and lays a solid foundation for the later analysis. This part not only introduces the general situation of the company, but also puts forward the curre