绿色会计研究

发布时间：2018-01-30 12:20

本文关键词： 绿色会计核算会计核算体系生态环境保护科学发展观经济效益生态问题企业环境效益可持续发展观传统会计　出处：《财会通讯》2014年01期 　论文类型：期刊论文

【摘要】：正一、绿色会计的意义(一)传统会计核算体系不适应科学发展观要求随着经济的发展,环境生态问题越来越严重,资源、环境和生态问题不得不引人关注,传统会计也暴露其弊端和研究领域的缺失。第一,传统会计核算体系中对资源、环境及生态方面的内容反映不全面,主要包括:"管理费用"账户中核算的企业排污费;"营业税金及附加"账户核算的城建、改造和整体维护费等;"营业外支出"账户中核算的企业因破坏资源环境而支付的罚款和赔款部分;用于环境保护、污染治理的固定资产也都计入"固定资产"账户核算。第二,传统会计核算体系不能给企业正确的绩效评价。受传统发展观的影响,传统会
[Abstract]:First, the significance of green accounting (1) the traditional accounting system does not meet the requirements of the scientific concept of development with the development of the economy, environmental and ecological problems become more and more serious, resources, environment and ecological problems have to attract attention. Traditional accounting also exposed its shortcomings and deficiencies in the field of research. First, the traditional accounting system of resources, environment and ecological aspects of the content is not fully reflected. Mainly include: "Management costs" account accounting enterprise sewage charges; "operating tax and additional" account accounting for urban construction, transformation and overall maintenance costs; The part of the fines and indemnities paid by the enterprise in the "non-business expenditure" account for damaging the resources and environment; Fixed assets used for environmental protection and pollution control are also accounted for in "fixed assets" accounts. Second, the traditional accounting system can not give enterprises the correct performance evaluation. Affected by the traditional concept of development, the traditional will
【作者单位】：衡阳师范学院;
【基金】：衡阳市社会科学基金项目“可持续发展背景下绿色会计在衡阳市的推行研究” 2013年衡阳师范学院基金青年项目《国库集中支付下地方院校教育经费管理问题研究》阶段性研究成果
【分类号】：F234
【正文快照】： 一、绿色会计的意义(一)传统会计核算体系不适应科学发展观要求随着经济的发展,环境生态问题越来越严重,资源、环境和生态问题不得不引人关注,传统会计也暴露其弊端和研究领域的缺失。第一,传统会计核算体系中对资源、环境及生态方面的内容反映不全面,主要包括:“管理费用”账

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