绿色会计在我国发展中存在的问题及对策研究大学学位论文.doc

毕业论文 绿色会计在我国发展中存在的问题及对策研究 Green Accounting in China Development Problems and Countermeasures 摘 要 绿色会计是运用传统会计的基本理论以及绿色经营理论来对企业所发生的各项绿色经济活动进行单独核算、反映、控制并进行管理的一项管理活动。随着全球经济的不断发展和社会生产力的不断提高，人类对全球资源的浪费也越来越严重。作为保护环境一个重要的组成部分，绿色会计不断地受到世界的关注。由于我国关于绿色会计方面的研究理论比较少，因此研究成果缺乏相关的指导性和理论性。从长远来看，企业想要可持续发展，就必须重视绿色环保和绿色会计的投入。 绿色会计研究就是围绕企业因环境恶化所须面临的绿色经济浪潮及绿色经营与绿色管理活动,在探讨绿色会计和现行会计关系的基础上,构建出绿色会计确认、计量、记录及信息披露等基本理论体系,为制订适合中国国情的绿色会计准则和绿色会计制度提供研究参考。在当前环境问题日益严重和环境保护日益重要、“绿色竞争”不断加剧的新形势下,开展对绿色会计问题的理论研究和实践运用探讨具有重要意义。本文对绿色会计在实施过程中的问题和成因以及对策进行探讨,首先指出了绿色会计的发展现状及问题，并对造成这些问题的成因进行分析，并在此基础上，给出了相应的对策，如加强落实环保方面的宣传、重视绿色法律法规的研究、健全相应的法律法规等。 关键词：绿色会计 环境污染 可持续发展 Abstract Green accounting is a management activity that uses the basic theory of traditional accounting and green management theory to separate accounting, reflect, control and manage all kinds of green economic activities. With the continuous development of the global economy and the continuous improvement of social productive forces, the waste of human resources is becoming more and more serious. As an important part of environmental protection, green accounting is constantly concerned by the world. As Chinas green accounting research theory is relatively small, so the lack of relevant research results related to the guiding and theoretical. In the long run, the enterprise wants to sustainable development, we must attach importance to environmental protection and green investment accounting. studying on green accounting is to focus on enterprises due to the deterioration of the environment to be faced with wave of the green economy and green management and green management, on the foundation of discussing the relationship of green accounting and current accounting, build green accounting confirmation, measurement, record and information disclosure and other basic theoretical system, to formulate suitable for Chinas national conditions of the criterion of green accounting and green accounting system also provides research reference. In the