论我国实施绿色会计的必要性分析研究 财务会计学专业

论我国实施绿色会计的必要性 摘要 目前，我国在绿色会计的研究和实施方面都比西方发达资本主义国家起步要晚。我国大部分企业逐利思想严重，无视生产给自然环境带来的破坏，并且还存在着一定的侥幸心理，想方设法的逃避有关环境治理部门的监督和管理。为此，在我国实行绿色会计有着十分重要的、积极的作用。企业在核算时并不反映环境因素的影响，传统的财务会计在进行核算时同样是不考虑企业环境行为所产生的费用支出，不核算和监督企业的环境收益和损失，不符合绿色会计核算的要求和环境保护发展的要求，违背了当前世界经济可持续发展战略的目标。在这种情况下，建立有环境保护核算体系在内的绿色会计系统就显的尤为重要，可以全面推动社会可持续发展，也是当今会计学未来发展的大方向和新的飞跃。 关键词：绿色会计；可持续发展；实施；可行性 A bstract At present,our countryin the researchand implementationof green accountingthanthe western developed capitalism countriesstarted to late.Most of China's enterprisesprofitthought seriously,ignoring the productionbrings tothe destruction of natural environment,andthere are still somechances,supervision andmanagementtry various devices toescapeon environmentalmanagement department.Therefore,the implementation of greenaccounting in Chinahas an important,positive role.The enterprisedoes not reflectthe influence of environmental factorsin accounting,the traditional financial accountinginaccountingis the sameregardless ofcorporate environmentalbehavior of the resultingcosts,not accountingand supervision ofcorporate environmentalgains and losses,do not meettherequirements ofgreen accountingand environmental protectiondevelopment,contrary tothe current world economicsustainabledevelopment strategy.In this case,to establish agreenaccounting system,accounting system,environmental protectionis particularly important,canpromote thesustainable development of the society,but also in today'saccountingmajordevelopment direction in the futureanda new leap forward. Keywords: green accoun...