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1、摘要隨著全球生態(tài)環(huán)境的日益惡化,各國加大了對(duì)環(huán)境問題的重視力度,對(duì)資源、環(huán)境的關(guān)注使綠色會(huì)計(jì)應(yīng)運(yùn)而生。我國也為綠色會(huì)計(jì)的實(shí)施提供了現(xiàn)實(shí)條件，但同時(shí)也存在不少的問題。很多學(xué)者對(duì)綠色會(huì)計(jì)做了各方面的研究，但分析我國綠色會(huì)計(jì)實(shí)施問題的研究還比較少。本文以探究我國綠色會(huì)計(jì)實(shí)施問題為獨(dú)特視角，對(duì)當(dāng)前我國綠色會(huì)計(jì)實(shí)施過程中理論、法律法規(guī)、綠色會(huì)計(jì)管理及外界重視程度等方面進(jìn)行問題歸納，并分析探究。本文主要從綠色會(huì)計(jì)內(nèi)因和外因兩方面入手，針對(duì)各個(gè)問題分別提出了相關(guān)對(duì)策，為我國目前綠色會(huì)計(jì)的快速發(fā)展提出了一點(diǎn)建議。本文認(rèn)為，只有社會(huì)、政府，企業(yè)和會(huì)計(jì)機(jī)構(gòu)共同努力，發(fā)揮各級(jí)政府職
2、能，團(tuán)結(jié)各行企業(yè)，加強(qiáng)綠色會(huì)計(jì)自身的管理，才能真正消除當(dāng)前綠色會(huì)計(jì)實(shí)施存在的諸多弊端，保證綠色會(huì)計(jì)在我國的良性發(fā)展。【關(guān)鍵詞】綠色會(huì)計(jì)必要性可行性因素分析對(duì)策AbstractAstheglobalecologyenvironmentdeteriorating,forgreateremphasisonenvironmentalissues,andonresources,environmentalconcernsmakegreenaccountingcameintobeing.Chinaalsoprovidedpracticalconditionsfortheim
3、plementationofthegreenaccounting,butatthesametimetherearealotofissues.Manyscholarsdoingresearchonvariousaspectsofgreenaccounting,butanalysisoftheimplementationofgreenaccountinginChinaisstillrelativelysmall.GreenaccountinginChinatoexploretheimplementationinthisarticleforauniqueperspe
4、ctiveonthegreenaccountinginChinaintheprocessofimplementinggreenaccountingtheory,lawsandregulations,managementandexternalimportanceofissuessummarized,andanalysis.Thisarticlefromthestartwithbothinternalandexternalcausesofgreenaccounting,relatedcountermeasuresagainsttheper-issuebasis,f
5、ortherapiddevelopmentofgreenaccountinginChinamadeasuggestion.Thisarticleconsidersonlysociety,Government,businessandaccountingbodiestoworktogether,playtothefunctionsofGovernmentatalllevels,Unitedenterprise,strengthenthemanagementofgreenaccounting,canvirtuallyeliminatemanydrawbacksofc
6、urrentgreenaccountingimplementation,ensurethesounddevelopmentofgreenaccountinginChina.[Keywords]:Greenaccounting；Necessity；Feasibility;Factoranalysis；Countermeasure.目錄前言1綠色會(huì)計(jì)概述1.1綠色會(huì)計(jì)產(chǎn)生背景41.2綠色會(huì)計(jì)的含義51.3綠色會(huì)計(jì)的特征52我國綠色會(huì)計(jì)實(shí)施的必要性與可行性2.1綠色會(huì)計(jì)實(shí)施的必要性62.2綠色會(huì)計(jì)實(shí)施的可行性83綠色會(huì)計(jì)實(shí)施面臨的問題及因素分析3.1有關(guān)綠色會(huì)計(jì)的理
7、論比較不足93.2有關(guān)聯(lián)彩色會(huì)計(jì)的法律法規(guī)不夠健全93.3外界對(duì)綠色會(huì)計(jì)的重視度不夠103.4綠色會(huì)計(jì)的管理相對(duì)滯后144綠色會(huì)計(jì)實(shí)施問題對(duì)策4.1補(bǔ)充完善有關(guān)綠色會(huì)計(jì)的專業(yè)理論164.2健全關(guān)于綠色會(huì)計(jì)的法律法規(guī)174.3加強(qiáng)外界對(duì)綠色會(huì)計(jì)的支持力度194.4完善綠色會(huì)計(jì)的管理215結(jié)語22參考文獻(xiàn)24致謝25江西財(cái)經(jīng)大學(xué)普通本科畢業(yè)論文綠色會(huì)計(jì)在我國實(shí)施的有關(guān)問題探析前言1研究背景與意義最近幾年來，隨粉全球性保護(hù)環(huán)境的熱浪掀起，越來越多的企業(yè)和個(gè)人開始關(guān)注身邊的環(huán)境問題，其中就出現(xiàn)了“綠色經(jīng)濟(jì)”“綠色會(huì)計(jì)”“綠色審計(jì)”這樣的新概念。“綠色經(jīng)濟(jì)”雖然是一個(gè)新
8、事物，但其實(shí)質(zhì)仍然是可持續(xù)發(fā)展的老思路
