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1、論綠色會(huì)計(jì)及其發(fā)展對(duì)策探討［摘要］隨著全球經(jīng)濟(jì)的快速發(fā)展，人們的物質(zhì)生活條件大大改善，但這帶來(lái)了環(huán)境污染和生態(tài)失衡的負(fù)而影響。如何解決經(jīng)濟(jì)發(fā)展與環(huán)境保護(hù)的矛盾，促進(jìn)社會(huì)經(jīng)濟(jì)的可持續(xù)發(fā)展,已成為世界各國(guó)共同關(guān)注的問(wèn)題。于是環(huán)保運(yùn)動(dòng)、綠色浪潮慢慢席卷全球，并滲透到各行各業(yè)。由此會(huì)計(jì)學(xué)界孕育出了綠色會(huì)計(jì)，綠色會(huì)計(jì)正越來(lái)越受到人們的關(guān)注，實(shí)施綠色會(huì)計(jì)是實(shí)現(xiàn)我國(guó)社會(huì)經(jīng)濟(jì)可持續(xù)發(fā)展的需要，是強(qiáng)化我國(guó)環(huán)保意識(shí)的需要，也是全球經(jīng)濟(jì)一體化的需要。隨著經(jīng)濟(jì)的發(fā)展，綠色的作用將越來(lái)越明顯，我國(guó)己具備了實(shí)施綠色會(huì)計(jì)的可能性。因此，應(yīng)
2、加快會(huì)計(jì)改革步伐，建立綠色會(huì)計(jì)，發(fā)展綠色會(huì)計(jì)。［關(guān)鍵字］環(huán)境問(wèn)題會(huì)計(jì)改革綠色會(huì)計(jì)Thetheoryofgreenaccountinganditsdevelopmentcountermeasures[Abstract]Withtherapiddevelopmentofglobaleconomy,people'smateriallivingconditionsgreatlyimproved,butitbringsnegativeeffectofenvironmentalpollutionandecological
3、imbalanee.Howtosolvethecontradictionbetweeneconomicdevelopmentandenvironmentalprotection,promotethesustainabledevelopmentofsocialeconomy,havebecomethecommonconcernforallcountriesintheworld?Sotheenvironmentalmovement,andthegreenwaveslowlyacrosstheglobe,andpe
4、netratedintoallwalksoflife.Theaccountingprofessionoutofthegreenaccounting,greenaccountingismoreandmoregettheattentionofpeople,theimplementationofgreenaccountingistoachievetheneedofsocialandeconomicsustainabledevelopmentinourcountry,istheneedofstrengtheningC
5、hina*senvironmentalprotectionconsciousness,alsoistheneedofglobaleconomicintegration.Withthedevelopmentofeconomy,theroleofgreenwillbemoreandmoreobvious,hasthepossibilityoftheimplementationofgreenaccountinginourcountry.Therefore,weshouldquickenthestepsofaccou
6、ntingreform,theestablishmentofgreenaccounting,greenaccountingdevelopment.[Keyword]EnvironmentalproblemsAccountingreformGreenaccounting目錄引言1一、綠色會(huì)計(jì)的產(chǎn)生及與傳統(tǒng)會(huì)計(jì)的差異1二、我國(guó)綠色會(huì)計(jì)發(fā)展現(xiàn)狀及發(fā)展中存在的問(wèn)題2（一）我國(guó)綠色會(huì)計(jì)發(fā)展現(xiàn)狀2（二）綠色會(huì)計(jì)在我國(guó)發(fā)展中存在的問(wèn)題4三、我國(guó)發(fā)展綠色會(huì)計(jì)的必要性4（一）發(fā)展綠色會(huì)計(jì)是實(shí)現(xiàn)我國(guó)社會(huì)經(jīng)濟(jì)可持續(xù)發(fā)展的需要4（二
7、）發(fā)展綠色會(huì)計(jì)是企業(yè)自身發(fā)展的需要5（三）發(fā)展綠色會(huì)計(jì)是加強(qiáng)我國(guó)環(huán)保意識(shí)的需要5（四）發(fā)展綠色會(huì)計(jì)是與國(guó)際接軌的需求5四、在我國(guó)發(fā)展綠色會(huì)計(jì)的思考和可行性分析6（一）對(duì)我國(guó)發(fā)展綠色會(huì)計(jì)的思考6（二）我國(guó)實(shí)施綠色會(huì)計(jì)的可行性分析7五、綠色會(huì)計(jì)實(shí)施的政策建議8（一）建立綠色會(huì)汁的規(guī)范標(biāo)準(zhǔn)8（二）樹立綠色經(jīng)營(yíng)理念9（三）完善綠色信息披露9（四）充分發(fā)揮會(huì)計(jì)職業(yè)團(tuán)體的作用，完善社會(huì)責(zé)任的考核體系10（五）加大綠色會(huì)計(jì)的宣傳和教育力度10（六）完善綠色會(huì)計(jì)理論的研究10（七）實(shí)行綠色會(huì)計(jì)獎(jiǎng)懲制度10結(jié)論11致謝語(yǔ)12參
8、考文獻(xiàn)13引言隨著全球經(jīng)濟(jì)的快速發(fā)展，人們的物質(zhì)牛活條件大大改善，但這帶來(lái)了環(huán)境污染和生態(tài)失衡的負(fù)面影響。如何解決經(jīng)濟(jì)發(fā)展與環(huán)境保護(hù)的矛盾，促進(jìn)社會(huì)經(jīng)濟(jì)的可持續(xù)發(fā)展，已成為世界各國(guó)共同關(guān)注的問(wèn)題。于是環(huán)保運(yùn)動(dòng)、綠色浪潮慢慢席卷全球，并滲透到各行各業(yè)。由此會(huì)計(jì)學(xué)界孕育出了綠色會(huì)計(jì)，綠色會(huì)計(jì)正越來(lái)越受到人們的關(guān)注，實(shí)施綠色會(huì)計(jì)是實(shí)現(xiàn)我國(guó)社會(huì)經(jīng)濟(jì)可持續(xù)發(fā)展的需要，是強(qiáng)化我國(guó)環(huán)保意識(shí)的需要，也是全球經(jīng)濟(jì)一體
