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The present situation and countermeasure of implement green accounting of our enterprisesABSTRACTIn our country, with the rapid development of social economy, the contradiction of resource shortage, environmental pollution and ecological damage is becoming more and more acute. The Party Central Committee, the National People's Congress and the State Council attach great importance to the sustainable development of China's economic and social development as the basic strategy. Furthermore, it is emphasized that the rational use of resources and environmental protection should be the main contents of the performance evaluation of all levels of officials at all levels of the country and the review of the post office. However, the existing accounting theory and practice in our country can not reflect the environmental cost of the supervision of resource loss, and can not adapt to the implementation of sustainable development strategy. As a product of the combination of environmental problems and accounting theory, green accounting can achieve the goal of coordinating economic development and environmental protection through effective value management. Ho...
