对改进我国绿色会计核算模式的相关问题探讨(discussion on the problems of improving green accounting model in china)

对改进我国绿色会计核算模式的相关问题探讨(discussion on the problems of improving green accounting model in china)

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时间:2018-04-01

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1、对改进我国绿色会计核算模式的相关问题探讨(DiscussionontheproblemsofimprovinggreenaccountingmodelinChina)DiscussionontheproblemsofimprovinggreenaccountingmodelinChina09-13[Abstract]thisarticlemainlyfromthesignificanceoftheapplicationofgreenaccountingofourenterprisesandrealisticconstraintsfacedfactor

2、sperspective,in-depthdiscussionofseveralfactorsinfluencingthedevelopmentofthegreenaccountingofenterprisesinourcountry,andputforwardthegreenaccountingsystemofcountermeasuresandsuggestions.[Keywords]greenaccounting;accountingquality;relatedissuesSincetwenty-firstCentury,theproble

3、mofglobalenvironmentalpollutionhasattractedmoreandmoreattentionfromallwalksoflife.Inordertoprotectthenaturalenvironmentandsolvethecontradictionbetweeneconomyandsustainabledevelopment,greenaccountingemergesasthetimesrequire.AlongwiththedevelopmentanddeepeningofChina'seconomicand

4、socialreform,paymoreattentiontothecauseofenvironmentalprotectionenterprisesinourcountrystartedbygovernmentandthepublicandentrepreneurs,howtobetterovercometheobstaclesinitsapplication,explorethegreenaccountingmodeinourcountry,accurateaccountinganddisclosureofenvironmentalresourc

5、esandenterprisesactivitiestopromotesustainabledevelopmentofenterprisesandsocialresponsibilityhasbecomeahottopicofcurrentbusinessandaccountingcircles.Inviewofthefactthatgreenaccountingisanewsubject,therearemanyproblemsinpracticalapplication.Atpresent,itisveryimportanttoaccelerat

6、etheresearchonthetheoryandmethodofgreenaccountinginourcountry.I.thenecessityandfeasibilityofimprovinggreenaccountingmodelinChinaGreenaccounting(GreenAccounting)isthecombinationofaccountingandnaturalenvironment,asthemainmeasurementunit,totherelevantenvironmentallawsandregulation

7、sasthebasis,orbywrittenexpression,reflecting,reportingandevaluationofenterprisehumanresources,naturalresourcesandecologicalenvironmentresourcescost,thebalanceofartificialandnaturalcapital.Fullyreflectthenaturalcapitalandsocialbenefitsoftheenterprise,inordertoguaranteethesustain

8、abledevelopmentoftheenvironmentalaccountinginformation

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