企业绿色会计理论与实证研究.docVIP

摘 要关键词Abstract Human society has experienced a fairly long period of social change and development to the present, especially since the industrial revolution, the nature of change and economic development have established an extraordinary feat. At the same time , high consumption of natural resources at the expense of society s rapid economic development has brought intense energy resources , environmental pollution and other environmental problems occur verification . Not limited to social and economic development also affected the sustainable development of human and nature , between the human and economic . With the boom in the global green revolution , governance environmental issues become more and more national consensus , mainly reflected in the promulgation of environmental laws to regulate the production and business activities. Due to the development of enterprises and the environment are closely related , so environmental issues affecting the companys business activities, but also constraints to sustainable business operations. In this case , the existence of green accounting issues as a starting point , to ensure sustainable economic development, the environment, combined with the development of green accounting theory, application and research of green accounting business. In this paper, the basic theory of green accounting , green accounting theory research conducted brief , combined with the actual business case , reflecting the integrity of the financial system of green operability and controllability of green financial system. Keywords: environmental pollution; environmental protection; Green Accounting; Accounting theory; 企业绿色会计理论与实证研究 一、绿色会计的基本理论 （一）绿色会计的含义 对绿色会计的定义，国内外有一些不同的看法，加拿大绿色会计学者霍金森认为绿色会计，既可以用货币单位表示，也可以用实物单位表示的，有助于提高整个社会的环境资源核算。还有学者认为，“一种关于人造和自然资本增减的会计，最为重要的是，在二者之间转换的会计”。这是由英国学者格瑞提出的观点。但国内学者对绿色会计的定义也比较多，其中李连华认为，绿色会计是利用会计学和环境管理学的基本理论与方法，采用货币计量和非货币计量属性,对企业生产经营活动过程中所涉及的环境要素及其结果进行计量、记录、揭示与评价的信息控制系统。而另一学者项国闯认为，绿色会计是它通过会计特有的方法，对企业给社