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1、學(xué)校代碼：10484學(xué)號(hào)：240107150006阿南財(cái)證政倣丈曇HENANUNIVERSITYOFFINANCEANDECONOMICS自學(xué)考試（會(huì)計(jì)專業(yè)）本科生論文論文題目：我國企業(yè)綠色會(huì)計(jì)實(shí)施的現(xiàn)狀及對(duì)策專業(yè)名稱：會(huì)計(jì)工作單位：無作者姓名：游偉聯(lián)系方式：13903977285我國企業(yè)綠色會(huì)計(jì)實(shí)施的現(xiàn)狀及對(duì)策摘要在我國，隨著社會(huì)經(jīng)濟(jì)的快速發(fā)展，資源短缺、環(huán)境污染和生態(tài)破壞的矛盾FI益尖銳。黨中央、全國人大和國務(wù)院對(duì)此高度重視，將可持續(xù)發(fā)展確定為我國經(jīng)濟(jì)社會(huì)發(fā)展的基本戰(zhàn)略。進(jìn)而強(qiáng)調(diào)，資源合理利用和環(huán)境保護(hù)要作為全國各地各級(jí)官員業(yè)績考核和離任審
2、查的主要內(nèi)容。然而，我國現(xiàn)有的會(huì)計(jì)理論和實(shí)踐活動(dòng)，不能反映監(jiān)督資源損耗的環(huán)境成本，不適應(yīng)可持續(xù)發(fā)展戰(zhàn)略的實(shí)施。綠色會(huì)計(jì)作為環(huán)境問題與會(huì)計(jì)理論方法相結(jié)合的產(chǎn)物，能夠通過有效的價(jià)值管理，達(dá)到協(xié)調(diào)經(jīng)濟(jì)發(fā)展和環(huán)境保護(hù)的目的。但在中國實(shí)施綠色會(huì)計(jì)制度，尚有大量的問題需要研究，需經(jīng)歷比較漫長的道路。但是，在不斷的探索實(shí)踐中，它必將為中國加快資源保護(hù)和環(huán)境治理的步伐做出貢獻(xiàn)。關(guān)鍵詞：綠色會(huì)計(jì)，環(huán)境污染，計(jì)量，改進(jìn)Thepresentsituationandcountermeasureofimplementgreenaccountingofourenterpr
3、isesABSTRACTInourcountry,withtherapiddevelopmentofsocialeconomy,thecontradictionofresourceshortage,environmentalpollutionandecologicaldamageisbecomingmoreandmoreacute?ThePartyCentralCommittee,theNationalPeople'sCongressandtheStateCouncilattachgreatimportancetothesustainabled
4、evelopmentofChina'seconomicandsocialdevelopmentasthebasicstrategy.Furthermore,itisemphasizedthattherationaluseofresourcesandenvironmentalprotectionshouldbethemaincontentsoftheperformaneeevaluationofalllevelsofofficialsatalllevelsofthecountryandthereviewofthepostoffice?Howeve
5、r,theexistingaccountingtheoryandpracticeinourcountrycannotreflecttheenvironmentalcostofthesupervisionofresourceloss,andcannotadapttotheimplementationofsustainabledevelopmentstrategy.Asaproductofthecombinationofenvironmentalproblemsandaccountingtheory,greenaccountingcanachiev
6、ethegoalofcoordinatingeconomicdevelopmentandenvironmentalprotectionthrougheffectivevaluemanagement.However,theimplementationofgreenaccountingsysteminChina,therearealotofproblemsneedtobestudied,needtogothroughalongroad?However,inthecontinuousexplorationandpractice,itwillcontr
7、ibutetoChina'sspeedupthepaceofresourceconservationandenvironmentalgovernance.KEYWORDS:greenaccounting,environmentalpollution,measurementandimprovement1緒論11.1研究背景11.2文獻(xiàn)綜述11.2.1國外文獻(xiàn)綜述11.2.2國內(nèi)文獻(xiàn)綜述21.3研究內(nèi)容及目的32綠色會(huì)計(jì)的相關(guān)概念52.1綠色會(huì)計(jì)的內(nèi)涵52.2綠色會(huì)計(jì)的計(jì)量52.2.1量單位62.2.2計(jì)量屬性62.2.3計(jì)量方法62.3綠色會(huì)計(jì)實(shí)
8、施的必要性分析72.3.1適應(yīng)現(xiàn)代社會(huì)的消費(fèi)理念72.3.2強(qiáng)化企業(yè)內(nèi)部的環(huán)境管理工作72.3.3彌補(bǔ)傳統(tǒng)會(huì)計(jì)信息披露的缺陷72.3.4促進(jìn)對(duì)外開放，
