绿色会计的生态哲学思考

发布时间：2019-02-28 13:24

【摘要】：随着先进科技的发展和应用,自然资源和生态环境遭到破坏,生态危机出现,人们在追求经济利益的同时也加强了对生态环境的关注,以寻求绿色和谐世界。在此背景下传统会计核算体系提供的经济数据信息已不能完全满足社会各界的需求,也不能全面、正确地反映产生的经济效益与付出的环境资源代价之间的对称信息。于是建立和实施绿色会计成为经济可持续发展和生态环境保护的迫切需要。绿色会计是以保护环境为主要目的的新兴会计分支,它有助于缓解生态环境危机；促进资源节约型、环境友好型社会建设。本论文在梳理国内外相关研究成果的基础上,将绿色会计问题置于哲学视野下研究。论文概述了绿色会计的产生背景及内涵；阐述了绿色会计的思想渊源：西方生态哲学思想、可持续发展理论等；从自然观、价值观、发展观等方面剖析了绿色会计的理论价值；探讨了我国实施绿色会计的思想障碍：地方政府官员错误的政绩观和发展观、企业逐利思想、公众环保意识薄弱以及会计从业者职业道德滞后等思想观念障碍；探索了解决途径：坚持可持续发展观；纠正片面的政绩观；强化企业的环保责任意识,改变逐利的短视行为；加强宣传教育,促使会计从业者提升绿色会计知识等。总之,绿色会计具有重要的理论价值,在我国发展绿色会计是应时代发展之需；我们要排除障碍因素推动绿色会计在我国的实行。
[Abstract]:With the development and application of advanced science and technology, natural resources and ecological environment have been destroyed and ecological crisis appears. People not only pursue economic benefits but also strengthen their attention to ecological environment in order to seek a green and harmonious world. Under this background, the economic data information provided by the traditional accounting system can no longer fully meet the needs of all walks of life, nor can it accurately reflect the symmetrical information between the economic benefits generated and the cost of environmental resources paid. Therefore, the establishment and implementation of green accounting has become an urgent need for sustainable economic development and ecological environment protection. Green accounting is a new branch of accounting with the main purpose of protecting the environment. It helps to alleviate the crisis of ecological environment and promote the construction of resource-saving and environment-friendly society. On the basis of combing the related research results at home and abroad, this paper puts the problem of green accounting into a philosophical perspective. This paper summarizes the background and connotation of green accounting, expounds the ideological origin of green accounting: the western ecological philosophy, the theory of sustainable development, and so on, analyzes the theoretical value of green accounting from the perspectives of nature, values and development, etc. This paper probes into the ideological barriers to the implementation of green accounting in China, such as the erroneous concept of achievement and development of local government officials, the thought of seeking profits from enterprises, the weak awareness of environmental protection among the public and the lagging professional ethics of accounting practitioners. The solutions are as follows: adhere to the view of sustainable development; correct the one-sided view of political achievement; strengthen the sense of environmental protection responsibility of enterprises; change the short-sighted behavior of pursuing profit; strengthen publicity and education to promote accounting practitioners to promote green accounting knowledge and so on. In short, green accounting has important theoretical value, the development of green accounting in China is to meet the needs of the development of the times; we should remove obstacles to promote the implementation of green accounting in our country.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X2;X196

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