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1、大學商學院2016屆本科畢業(yè)論文論文題目我國綠色會計發(fā)展現(xiàn)狀、問題及對策所在班級姓名學號指導教師及職稱10我國綠色會計發(fā)展現(xiàn)狀、問題及對策探討內(nèi)容摘要:可持續(xù)發(fā)展越來越得到社會各界的關注,綠色會計再度成為經(jīng)濟學領域的熱門詞匯。企業(yè)對綠色會計的重視程度和綠色會計信息的公開化程度直接影響著我國經(jīng)濟的可持續(xù)性發(fā)展。因此,研究綠色會計,發(fā)現(xiàn)問題、尋求對策、解決問題,才能使得綠色會計在企業(yè)發(fā)展中順利的開展。在此背景下,本文首先介紹了綠色會計的基本理論;然后從我國綠色會計發(fā)展現(xiàn)狀中概括出綠色會計發(fā)展過程中存在的問題;其次,分
2、析了綠色會計對我國實行可持續(xù)發(fā)展戰(zhàn)略的重要意義,對如何解決綠色會計工作開展中存在的問題,從健全綠色會計規(guī)范與準則,完善會計相關法律法規(guī),改變觀念提高意識,加強綠色會計人才的培訓和儲備力度,提高綠色會計信息披露水平等方面提出了建設性對策;最后,對在我國發(fā)展綠色會計的前景進行了展望,探討了在低碳經(jīng)濟下我國發(fā)展綠色會計的對策。關鍵詞:綠色會計;低碳經(jīng)濟;可持續(xù)發(fā)展;環(huán)保意識10GreenAccountinginOurCountryDevelopmentPresentSituation,ProblemsandOunter
3、measuresAbstract:Sustainabledevelopmentismoreandmoregettheattentionofthesocietyfromallwalksoflife,greenaccountinghasonceagainbecomepopularvocabularyinthefieldofeconomics.Enterprisevalueofthegreenaccountingandgreenintotheopendegreeofaccountinginformationdirect
4、lyinfluencesthesustainabledevelopmentofeconomyinourcountry.Therefore,thegreenaccounting,foundproblems,seekcountermeasures,solveproblems,tomakethegreenaccountingintheenterprisedevelopmentcarriedoutsmoothly.Inthisbackground,thispaperfirstlyintroducesthebasicthe
5、oriesofgreenaccounting;AndthenOutlinesfromthecurrentsituationofthedevelopmentofChina'sgreenaccountingintheprocessofdevelopingthegreenaccountingproblems;Secondly,analysestheinfluenceofgreenaccountingthesignificanceofimplementingsustainabledevelopmentstrategyin
6、ourcountry,forhowtosolvetheproblemsthatexistinthegreenaccountingwork,fromgreenandperfectingtheaccountingnormsandstandards,toperfecttherelevantlawsandregulations,accountingchangeconceptofraisingawareness,strengthenthetrainingandreserveofgreenaccountingtalents,
7、improvethelevelofgreenaccountinginformationdisclosure,etc,putforwardtheconstructivemeasures;Finally,theprospectsforthedevelopmentofgreenaccountinginourcountryisprospected,exploredthecountermeasuresofdevelopinggreenaccountinginChinaunderlowcarboneconomy.Keywor
8、ds:Greenaccounting;Lowcarboneconomy;Sustainabledevelopment;Environmentalprotectionconsciousness目錄中文摘要英文摘要10導言1一、綠色會計的基本含義1(一)綠色會計的概念1(二)綠色會計的基本理論1二、綠色會計現(xiàn)在發(fā)展的狀態(tài)2三、綠色會計實施中所存在的問題5(一)綠色會計相關理論