我国绿色会计发展现状、问题及对策探讨.doc

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大学商学院

2016届本科毕业论文

论文题目我国绿色会计发展现状、问题及对策

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我国绿色会计发展现状、问题及对策探讨

内容摘要：可持续发展越来越得到社会各界的关注，绿色会计再度成为经济学领域的热门词汇。企业对绿色会计的重视程度和绿色会计信息的公开化程度直接影响着我国经济的可持续性发展。因此，研究绿色会计，发现问题、寻求对策、解决问题，才能使得绿色会计在企业发展中顺利的开展。在此背景下，本文首先介绍了绿色会计的基本理论；然后从我国绿色会计发展现状中概括出绿色会计发展过程中存在的问题；其次，分析了绿色会计对我国实行可持续发展战略的重要意义，对如何解决绿色会计工作开展中存在的问题，从健全绿色会计规范与准则，完善会计相关法律法规，改变观念提高意识，加强绿色会计人才的培训和储备力度，提高绿色会计信息披露水平等方面提出了建设性对策；最后，对在我国发展绿色会计的前景进行了展望，探讨了在低碳经济下我国发展绿色会计的对策。

关键词：绿色会计；低碳经济；可持续发展；环保意识

GreenAccountinginOurCountryDevelopmentPresentSituation,
ProblemsandOuntermeasures
Abstract:Sustainabledevelopmentismoreandmoregettheattentionofthesocietyfromallwalksoflife,greenaccountinghasonceagainbecomepopularvocabularyinthefieldofeconomics.Enterprisevalueofthegreenaccountingandgreenintotheopendegreeofaccountinginformationdirectlyinfluencesthesustainabledevelopmentofeconomyinourcountry.Therefore,thegreenaccounting,foundproblems,seekcountermeasures,solveproblems,tomakethegreenaccountingintheenterprisedevelopmentcarriedoutsmoothly.Inthisbackground,thispaperfirstlyintroducesthebasictheoriesofgreenaccounting;AndthenOutlinesfromthecurrentsituationofthedevelopmentofChina'sgreenaccountingintheprocessofdevelopingthegreenaccountingproblems;Secondly,analysestheinfluenceofgreenaccountingthesignificanceofimplementingsustainabledevelopmentstrategyinourcountry,forhowtosolvetheproblemsthatexistinthegreenaccountingwork,fromgreenandperfectingtheaccountingnormsandstandards,toperfecttherelevantlawsandregulations,accountingchangeconceptofraisingawareness,strengthenthetrainingandreserveofgreenaccountingtalents,improvethelevelofgreenaccountinginformationdisclosure,etc,putforwardtheconstructivemeasures;Finally,theprospectsforthedevelopmentofgreenaccountinginourcountryisprospected,exploredthecountermeasuresofdevelopinggreenaccountinginChinaunderlowcarboneconomy.
Keywords:Greenaccounting;Lowcarboneconomy;Sustainabledevelopment;Environmentalprotectionconsciousness

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