对我国绿色会计相关问题的探讨.doc

摘 要 近几十年来，随着人口的剧增和社会需求的臌胀，环境问题日渐突出，引起各国政府普遍关注。进入20世纪90年代，越来越多的西方国家把环境资源纳入会计研究的领域，逐步出现和形成了绿色会计。同时，低碳经济的提出更是我国实践科学发展观的需要，也对我国的可持续发展至关重要，而绿色会计也是低碳经济的重要组成部分。“十二五”时期（2011年至2015年）是全面建设小康社会的关键时期，是深化改革开放、加快转变经济发展方式的攻坚时期，为贯彻落实党的十七届五中全会精神而制定的《会计改革与发展“十二五”规划纲要》也对于进一步深化会计改革，推动会计事业又好又快健康发展具有十分重要的意义，同时，也对我国绿色会计的发展指明了新的方向。 文章从绿色会计概念、提出背景出发，分析了绿色会计与传统会计的区别，以及在我国建立的必要性和可行性，指出了我国绿色会计存在的问题及原因，提出了我国发展绿色会计的相应对策。 关键词：环境，绿色会计，低碳经济，可持续发展 Abstract In recent decades, with the rapid increase of population and social needs of distention, environmental issues have become increasingly prominent, causing widespread concern of Governments. 90 years into the 20th century, more and more western countries into the accounting of the environmental resource areas, the gradual emergence and formation of green accounting. Meanwhile, low-carbon economy to be more practical scientific development in China needs, but also essential to the sustainable development of our country, and green accounting is an important component of low-carbon economy. Twelve Five-Year period (2011-2015) was the key to building a moderately prosperous society in the period, is deepening the reform and opening up, accelerate the transformation of the crucial period of economic development, to implement the partys seventh development of the spirit of the Fifth Plenary Session Accounting Reform and Development of the Twelfth Five Year Plan is also to further deepen the accounting reform, and promote sound and rapid and healthy development of the accounting of great significance, but also the development of green accounting in China indicate a new direction . Articles from green accounting concept, the background, analysis of green accounting and the difference between traditional accounting, as well as the necessity and feasibility of the establishment, and points out the problems of green accounting and the reasons put forward the appropriate accounting of the development of green countermeasures. Key words: Environment, green