浅析陕西黑猫焦化股份有限公司绿色会计的构建 财务管理专业

浅析陕西黑猫焦化股份有限公司绿色会计的构建Green Accoun Construction of Coking black cat Co., Ltd. in Shanxi 摘要随着环保理念与“可持续发展”理念的深入人心，“高投入、高消耗、高污染”的发展模式已经越来越难以适应当下社会经济的发展，各级政府、组织、环保工作者逐渐投入到可持续发展的探索实践中，“绿色会计”以其独有的“维护经济利益、社会利于与环境利益”的优势迅速发展。由于“绿色会计”在我国出现的时间较晚，部分企业并未构建绿色会计的体系，或所构建的绿色会计体系存在一定的问题，本文以陕西黑猫焦化股份有限公司为例，探究绿色会计的构建问题，首先是对绿色会计的概述，包括绿色会计的内涵、构建绿色会计的因素以及推行绿色会计对企业的重要性，接着介绍了黑猫公司构建绿色会计的现状及其构建绿色会计中存在的问题，再之后从绿色会计的核算对象、成本核算以及计量确认的角度对陕西黑猫焦化股份有限公司构建绿色会计存在问题进行分析，并依此提出相应的对策建议，以期为黑猫公司的可持续发展提供参考，同时对与黑猫公司相类似的企业来说也有一定的借鉴意义。关键词：绿色会计；核算分析；构建Title: Green Accoun Construction of Coking black cat Co., Ltd. in Shanxi Major: ABSTRACTWith the concept of environmental protection and "sustainable development" concept deeply rooted among the "high input, high consumption, high pollution" model of development has become increasingly difficult to adapt to the current social and economic development, governments, organizations, environmental protection workers gradually Exploration into the practice of sustainable development, "green accounting" with its unique "safeguard the interests of economic, social and environmental benefits in favor of" the advantages of rapid development. Due to the presence of "green accounting" in our time appears late, some companies did not build a system of green accounting or green accounting system constructed some problems, this paper takes Shanxi Coking black cat Corp., for example, green accounting inquiry Constr...