我国绿色会计发展现状、问题及对策探讨

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

Green Accounting in Our Country Development Present Situation,

Problems and Ountermeasures

Abstract: Sustainable development is more and more get the attention of the society from all walks of life, green accounting has once again become popular vocabulary in the field of economics. Enterprise value of the green accounting and green into the open degree of accounting information directly influences the sustainable development of economy in our country. Therefore, the green accounting, found problems, seek countermeasures, solve problems, to make the green accounting in the enterprise development carried out smoothly. In this background, this paper firstly introduces the basic theories of green accounting; And then Outlines from the current situation of the development of China's green accounting in the process of developing the green accounting problems; Secondly, analyses the influence of green accounting the significance of implementing sustainable development strategy in our country, for how to solve the problems that exist in the green accounting work, from green and perfecting the accounting norms and standards, to perfect the relevant laws and regulations, accounting change concept of raising awareness, strengthen the training and reserve of green accounting talents, improve the level of green accounting information disclosure, etc, put forward the constructive measures; Finally, the prospects for the development of green accounting in our country is prospected, explored the countermeasures of developing green accounting in China under low carbon economy.

Keywords:Green accounting; Low carbon economy; Sustainable development; Environmental protection consciousness

目录

中文摘要

英文摘要

导言 (1)

一、绿色会计的基本含义 (1)

（一）绿色会计的概念 (1)

（二）绿色会计的基本理论 (1)

二、绿色会计现在发展的状态 (2)

三、绿色会计实施中所存在的问题 (5)

（一）绿色会计相关理论不成熟 (5)

（二）绿色会计方面的法律法规不够完善 (5)

（三）绿色会计缺乏所需的专业人才 (6)

（四）信息披露与绿色会计不够统计 (6)

四、绿色会计存在问题的对策分析 (7)

（一）健全绿色会计规范与准则 (7)

（二）完善会计相关法律法规 (8)

（三）加大绿色会计人才培训和储备力度 (8)

（四）提高绿色会计信息披露水平 (9)

五、低碳经济下对我国绿色会计发展的思考 (9)

结束语 (10)

参考文献 (11)