浅析绿色会计

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1、题目：浅析绿色会计浅析绿色会计［安商要］绿色会计也称环境会计，在会计学领域的历史还不长。作为一个新的会计分支，正在兴起并逐渐扩大影响。绿色会计是将会计学和G然环境相结合，并运用专门方法，对企业给社会环境资源造成的收益和损失进行确认、计量、揭示、分析，以便为决策者提供环境信息的会计理论和方法。由于经济发展带来的环境问题H益引起人们的高度重视，迫切需要在会计体系中建立绿色会计，披露环境信息，推动政府和企业将环境与发展紧密联系起来进行综合决策，同时遏制环境污染和生态破坏，促进生态环境保护和建设。因此,本文以可持续发展为前提，通过对环境现状的问题分

2、析，提出绿色会计的核算方法，即对环境资产、环境负债、环境成本、环境收益的定义、确认、计量、核算。该核算对企业财务报表产生影响。以及实施绿色会计面临的问题及对策。［关键词］绿色会计环境现状环境资源会计核算可持续发展Greenaccountingisanalysedtotranslate[Abstract]Greenaccountingisalsocalledenvironmentaccounting,andisnotlonginthehistoryofaccountingrealm.Asanewaccountingbranch,itisjus

3、tintheriseandgraduallyextendinginfluence.Greenaccountingcombinesaccountingwithnaturalenvironment,takingcurrencyasamainmeasuringunit,andisbasedontheenvironmentlawtoresearchtherelationbetweeneconomydevelopmentandenvironmentsources,andinordertoprovidetheaccountingtheoriesandm

4、ethodofenvironmentinformationforthedecisionmaker,itusesspecializedmethodtoconfirm，measure,revealedandanalysisaboutthegainsandlosseswhichtheenterprisesbringtothesocialenvironmentsources.Theenvironmentproblemwhichcaused,bytheeconomydevelopmentcausespeoplepaygreatattentiontot

5、heurgentdaybyday,whichneedstoestablishintheaccountingsystemofgreenaccountingtodiscloseanenvironmentinformation,pushthegovernmentsandtheenterprisescontactenvironmentwithdevelopmentcloselytocarryoncomprehensivedecision,alsosuppressthepollutionoftheenvironmentandecologicaldam

6、age,andpromoteecosystemenvironmentalprotectionandconstruction.So,thisarticletakesthesustainabledevelopmentasapremiseandthoughanalysestheproblemofpresentenvironmentcondition,thenputsforwardtheaccountingmethodofgreenaccounting,thatisthedefinition,confirmation,measure,checkof

7、environmentproperty,environmentliabilities,environmentcostandenvironmentincome.Thischeckbringsabouttheinfluenceonenterprisefinancialreport.Implementationofgreenaccountingproblemsandcountermeasurestotranslate[Keywords]greenaccountingpresentenvironmentconditionenvironmentres

8、ourcesaccountingmethodsustainabledevelopment弓IW1一、绿色会计及研究意义1（一）绿色会计概述1（二）绿色会计研究的意义1二、绿色会计