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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