我国企业绿色会计实施的现状及对策 VIP免费

学校代码：10484学号：240107150006河南财经政法大学HENANUNIVERSITYOFFINANCEANDECONOMICS自学考试（会计专业）本科生论文论文题目：我国企业绿色会计实施的现状及对策专业名称：会计工作单位：无作者姓名：游伟联系方式：我国企业绿色会计实施的现状及对策摘要在我国,随着社会经济的快速发展,资源短缺、环境污染和生态破坏的矛盾日益尖锐。党中央、全国人大和国务院对此高度重视,将可持续发展确定为我国经济社会发展的基本战略。进而强调,资源合理利用和环境保护要作为全国各地各级官员业绩考核和离任审查的主要内容。然而,我国现有的会计理论和实践活动,不能反映监督资源损耗的环境成本,不适应可持续发展战略的实施。绿色会计作为环境问题与会计理论方法相结合的产物,能够通过有效的价值管理,达到协调经济发展和环境保护的目的。但在中国实施绿色会计制度,尚有大量的问题需要研究,需经历比较漫长的道路。但是,在不断的探索实践中,它必将为中国加快资源保护和环境治理的步伐做出贡献。关键词：绿色会计，环境污染，计量，改进ThepresentsituationandcountermeasureofimplementgreenaccountingofourenterprisesABSTRACTInourcountry,withtherapiddevelopmentofsocialeconomy,thecontradictionofresourceshortage,environmentalpollutionandecologicaldamageisbecomingmoreandmoreacute.ThePartyCentralCommittee,theNationalPeople'sCongressandtheStateCouncilattachgreatimportancetothesustainabledevelopmentofChina'seconomicandsocialdevelopmentasthebasicstrategy.Furthermore,itisemphasizedthattherationaluseofresourcesandenvironmentalprotectionshouldbethemaincontentsoftheperformanceevaluationofalllevelsofofficialsatalllevelsofthecountryandthereviewofthepostoffice.However,theexistingaccountingtheoryandpracticeinourcountrycannotreflecttheenvironmentalcostofthesupervisionofresourceloss,andcannotadapttotheimplementationofsustainabledevelopmentstrategy.Asaproductofthecombinationofenvironmentalproblemsandaccountingtheory,greenaccountingcanachievethegoalofcoordinatingeconomicdevelopmentandenvironmentalprotectionthrougheffectivevaluemanagement.However,theimplementationofgreenaccountingsysteminChina,therearealotofproblemsneedtobestudied,needtogothroughalongroad.However,inthecontinuousexplorationandpractice,itwillcontributetoChina'sspeedupthepaceofresourceconservationandenvironmentalgovernance.KEYWORDS：greenaccounting,environmentalpollution,measurementandimprovement目录1绪论..............................................................11.1研究背景....................................................11.2文献综述....................................................11.2.1国外文献综述...........................................11.2.2国内文献综述...........................................21.3研究内容及目的..............................................32绿色会计的相关概念................................................52.1绿色会计的内涵..............................................52.2绿色会计的计量..............................................52.2.1计量单位...............................................62.2.2计量属性...............................................62.2.3计量方法...............................................62.3绿色会计实施的必要性分析....................................72.3.1适应现代社会的消费理念.................................72.3.2强化企业内部的环境管理工作.............................72.3.3弥补传统会计信息披露的缺陷.............................72.3.4促进对外开放,与世界经济接轨............................83我国企业实施绿色会计的现状........................................93....