对我国实施绿色会计的探讨.doc

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摘要:在过去的20年中,中国虽是世界经济增长最快的国家之一,然而中国经济增长的GDP中至少有18%是依靠资源和生态环境的透支获得的,这已超出了可持续发展的承载能力。在已落幕的十八大中,生态文明建设首次被纳入中国特色社会主义事业总体布局,这预示着我国生态文明建设将作为一切发展的基础。

   然而长期以来,我国未将环境和资源成本等因素纳入会计核算成本,是导致资源过度开发、无效利用和严重浪费的重要因素之一,因此,绿色会计是我国向"高产出、低能耗、低污染、低浪费"的集约型经济增长方式转变的必然要求。

   但由于我国现今对于绿色会计制度和准则的不完善,企业为实现自身经济利益而忽略对环境、资源的保护,社会公众缺乏对于绿色会计的监督,以及绿色会计专业人才的匮乏,我国的绿色会计还是难以切实实施。

   本文通过对我国绿色会计具体实施现状的分析,并结合现实情况,为我国绿色会计的推进提出相应的建议,使生态文明建设的环保意识扎根于社会公众的意识中,为中国绿色会计的实施开拓一条新的道路,为实现党的十八大提出的“五位一体”打下坚实的基础。

关键词:绿色会计 会计体系 环保意识 社会责任

 

Abstract:In the past 20 years, although China is one of the fastest economy growing countries in the world, at least 18% of the growth of China’s GDP has relied on the overdraft of the resources and the ecological environment, which has been beyond the capacity of the sustainable development. In the 18th National Congress of China, the construction of ecological civilization was firstly incorporated into the China characteristics of general layout of socialist cause, which indicates that the construction of ecological civilization in our country will serve as the basis for the development of all.

  However, the fact that China hasn’t considered the environment and resources cost into the accounting cost, is one of the most important factors which leads to the over exploitation of resources, inefficient use and serious waste. Therefore, the green accountant is an inevitable requirement for China's transformation to the intensive economic growth methods, which means "high output, low energy consumption, low pollution and low waste".

   Due to the fact that China's current system and principle of green accountant are not perfect, the companies neglect the protection of the environment and resources in order to realize their own economic interests, the green accountant is lack of the supervision of the society and public, and the professional talents, the green accountant of our country is still difficult to be actualized.

   In this article, through the analysis of the present situation of the green accountant in our country, and combining with the reality, we will propose the corresponding suggestions for promoting the green accountant in China, making the environmental protection consciousness of the construction of ecological civilization root into the consciousness of  social public, developing a new way for the implementation of China’s green accountant, and also laying a solid foundation for the "five-in-one" principle which was proposed in the 18th National Congress of China.

key words: Green accountant  Accounting system  Consciousness of environmental protection  Social responsibility

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