绿色会计（Green accounting）.docVIP

绿色会计（Green accounting） Abstract: the current ecological and environmental problems faced by the social and economic fields have proved the necessity of the green revolution of accounting. Green accounting can effectively solve the problem of ecological environment protection in the process of economic development, so the world especially developed industrialized countries attach great importance to the research and practice of green accounting theory. Key words: unbalanced development; finance; adjustment; concrete assumption I. overview of green accounting (1) connotation of green accounting; Green accounting (Green Accounting), also known as environmental accounting, refers to the natural environment and social environment resources consumption of resources should be the center of how to compensate for accounting; in other words, is mainly in the form of value, recognition, measurement, disclosure, analysis and Research on the sustainable development of the environment and change, a kind of accounting theory and in order to provide environmental information for decision makers. Green accounting is a cross discipline subject, environmental sociology, accounting of integration of production, mainly to reflect and report and evaluation of enterprise human resources, natural resources and ecological environment resources cost, fully reflect the natural capital and social benefits of the enterprise. Its content is divided into three parts, one is the cost of natural resources depletion, two is the cost of environmental pollution, and three is the evaluation of the enterprise resource utilization and environmental costs. (two) the characteristics of green accounting Green accounting, because of its environmental factors into the scope of accounting, it also has some unique features: first, uncertainty. Environmental problems are diverse, and the use of resources is also very complex, so green accounting has great uncertainty; second, the cycle is difficult to measure. R