绿色会计理论与可持续发展外文文献翻译

毕业设计附件外文文献翻译：原文+译文文献出处: Markus S. Green accounting theory and sustainable development [J]. Accounting, Auditing & Accountability Journal, 2016, 2(1): 29-46.原文Green accounting theory and sustainable developmentMarkus SAbstractGreen accounting, also known as environmental accounting, combining accounting and natural environment, the diversity of measurement methods and properties, on the basis of relevant environmental laws and regulations, and examined the relationship between economic development and environmental resources, and using the method of special, cause social resources and environment of the enterprise profit and loss revealed, recognition, measurement and analysis, in order to provide the environmental information of accounting theory and methods. The basic theories of green accounting are in the correction and criticism of the traditional accounting theory on the basis of the emergence and development. For a long time, the traditional accounting theory from the Angle of human economic activities, only reflect and supervision enterprise capital and its movement, according to the accrual basis, the historical cost and double-entry these three basic pillar of the economic accounting matters for accounting recognition, measurement, recording and reporting, caused by the environment of economic problems in this is not the answer. Green accounting for all the human activities and the whole ecological environment resources as the starting point, around how to compensate the cost of natural resources, efforts to fulfill the duties of the environmental management in all levels make the recognition, measurement and reporting, fundamentally changed the traditional accounting theory for the definition of accounting elements. Keywords: sustainable development; Green accounting; the basic theory1 IntroductionHuman industrial activities along with the rapid development of economic growth, people's living standard had the very significantly improved. But at the same time, the human scale of thedestruction of the earth's resources is also unprecedented. Due to the excessive open the calculation of environmental resources, ecological environment suffered serious damage, has appeared to make ends meet. Can say, is to rely on human to overdraw the future development. And, the environment problem has become a global problem, breakthrough the limitation of the country and region. The protection of environment, governance, the effective use of resources has become a global consensus. The emerging topic of green accounting is on the premise of this. Green accounting object of study is the content of environmental accounting in the accounting and supervision, is the enterprise production activities and environmental resources between consumption and supply process. Traditional accounting object itself contains only the enterprise production activities, capital contains only into three parts, operation and exit enterprises. Green accounting on the basis of the traditional accounting, increase the content of the environmental resources, the consumption and compensation of the natural environment of the enterprise up objectively reflect the role of, make its production activities impact on the environment are subject to supervision by the society and the country, so as to realize the virtuous circle of natural resource consumption and complement, make environment don't have to pay for economic growth, ultimately achieve sustainable development.2 Literature reviewIn the 1980 s, the western developed countries first proposed the term "sustainable development".1992, held in environment and development conference in governments and international institutions generally achieved consensus, recognized and accepted this view. These cases show that the theory has validity, universality, and urgent need. Sustainable development in macroscopic Angle of human survival and development, the protection of the environment and resources, and the logic of the dialectical relationship between economic activities, is the research content of macroeconomics in the aspect of environmental problems. Its role is to the coordinated development of the economic growth and environmental policies are discussed. The theory is the overall goal of the green accounting system and the basis, is a green accounting system began to expand and build theoretical basis. The starting point of green accounting, as well as the ultimate goal is to promote the sustainable development of economy and environment; this determines the starting point of the green accounting research and belonging. Sustainable development theory is the most important theoretical basis for green accounting; green accounting is one of the importantmeasures to promote the sustainable development, both in full accord. The implementation of sustainable development, the realization of the essence of which is environmental management; And environmental management responsibility, is held by government agencies. The implementation of environmental management responsibility, to identify by the independent audit department. Thus, as a social control mechanism of the green accounting is a top-down bear the responsibility of environmental protection and management, is also an important way of implementing sustainable development strategy.The connotation of sustainable development has two aspects: development and continuous. Development is the fundamental premise and foundation, only development, only necessary to discuss sustainability. Persistence is the key, there is no continuity, and it could have been. Development includes the following two aspects: first, the development is the accumulation of human material civilization, it directly reflects on the economic growth. Second, development is a national economic and social system construction of course, the ultimate goal is to increase the interests of all, is looking for social progress. Continuous meaning also contains two aspects: the first is that environmental resources storage and carrying capacity is limited. Because of the limitation, conflicts with the necessity of economically, have become the restriction conditions of economic development. Second, shouldn't overdraw the future economic development, considering their own interests at the same time, also for future generations to develop interests do consider. Sustainable development includes the resources and environment and the sustainable development of ecological planning, the sustainable development of the economic activities of production and social cultural sustainable development of three parts, is a long-term development strategy. You need to first on the basis of the sustainable use of resources and ecological environment, achieve economic production activities under the premise of sustainable development. Finally, the sustainable development center problem is, the ultimate goal is to seek the overall progress of society. Sustainable development strategy to achieve the ecological balance, the unification of the economic production and social development benefits, the extensive economic growth mode to intensive changes, keep the economic development and environment in harmony. Is beneficial to improve the level of people's whole life, promote the new industrialization, the adjustment of agricultural structure and the protection of the ecological environment, finally realizes the fast, stable, sustainable and healthy development of nationaleconomy.3 The basic theory of green accountingGreen accounting is the environment, environmental economics and development economics, the product of the combination of accounting. Green accounting theory problem should be to look at environmental issues stand in the perspective of accounting, with the thought of the accounting system and method system to think and analyze, in order to solve the contradiction between economic development and maintaining ecological environment. As a branch of modern accounting, green accounting should establish a goal, the basic theory of structural system composed of assumptions and principles.3.1 Green accounting targetAs the goal of green accounting behavior guidelines can be divided into two levels. One is the basic goal. Use accounting to measuring, reflect and control the social environment resources, improving social environment and resource problems, achieve economic benefit, ecological benefit and social benefit of synchronous optimization. Based on the requirements of environmental macro management, the enterprise in the production and business operation and obtain economic benefits at the same time, must attach great importance to the ecological environment and material circulation rule, reasonable development and utilization of natural resources, insist on sustainable development strategy, try to improve the environmental benefit and social benefit. Second, the specific objectives. For the corresponding accounting, the value of natural resources, the cost of natural resources, environmental protection, improve resource environment recognition and measurement, the benefits of environmental protection for the government departments and the competent department of industry, investors and social public enterprise environmental objectives, environmental policy and planning and other relevant information. Provide related object with the ultimate goal of environmental accounting information is control and coordinate the relationship between economic benefit and environmental resources, realize the environmental benefits, social benefits and economic benefits of synchronous optimization, to achieve economic development, social progress and environmental protection harmonious and unified.3.2 The basic hypothesis of green accountingThe sustainable development of assumptions. Hypothesis refers to the sustainabledevelopment of green accounting to accounting subject in natural resource depletion, ecological resources do not drop, on the basis of guarantee the social and economic sustainable development. Sustainable development contains a large amount for the contents of the ecological environment; the request must be coordinated development of economy and environment. Although the green accounting in the accounting entity's economic activities, there is a lot of uncertainty but accounting and supervision procedures and methods should be based on the sustainable development. Sustainable development is to establish the basic premise of green accounting, is the basis of constructing green accounting theory and method system conditions.Environmental value assumptions. In Marx's labor theory of value, only for the exchange of labor value. Only use environmental resources value, there is no exchange of value and price, do not belong to the scope of the traditional accounting, but must carry on the green accounting must first admit that environmental resources are valuable, although it does not apply to the labor theory of value, is applicable to the marginal value theory. Multiple measurement assumptions. Because of the complexity of the environmental factors and vagueness of the green benefit, if the only unit of measurement for money, will not be able to objectively reflect the environmental condition of the accounting entity and green benefit, therefore green accounting on the measurement should be multiple. Should be given priority by money value, supplemented by physical, percentage, or index, etc., sometimes even can use the graph and text notes, and should adopt combination of quantitative and qualitative, accuracy and fuzziness of compatible measurement method.4 The basic principles of green accounting4.1 Social principlesSocial principle refers to the green accounting requires enterprises must stand in the perspective of society, to stand in the Angle of the responsible for the environment and resources, consider the interests of the enterprise. For the evaluation of enterprises have to abandon a purely on the basis of enterprise operating profit idea, to enterprise profit created by green. At the same time, the enterprise to provide accounting information must also be conducive to the management and the macro control of the country.4.2 Principle of both economic and environmental benefitsGreen accounting should not only consider the economic interests of the enterprise itself, and should take the social ecological and environmental benefits, to comprehensively reflect andcontrol the enterprise's economic efficiency, resources and environment, waste and the ecological environment, the accounting main body in ecological environment, the whole social production, consumption and the corresponding ecological cycle are reflected in the accounting mode, the comprehensive measurement and reveal the enterprise production activities to the consequences of the ecological environment to the society, in order to standardize enterprise behavior, realize the sustainable development of economy.4.3 Principle of mandatory disclosure and voluntary disclosureIn green accounting system, the relevant government department or organization to deal with enterprise minimum levels of environmental resources, the mandatory provisions of the disclosure of information to make clear, at the same time, encourage enterprises to consciously to the public and the government related department or group provides environmental resources information as much as possible.译文绿色会计理论与可持续发展Markus S摘要绿色会计，又称环境会计，是将会计学和自然环境相结合，采用多元化的计量手段和属性，以有关环境法律、法规为依据，研究经济发展与环境资源之间关系，并运用专门的方法，对企业给社会资源环境造成的收益和损失进行确认、计量、揭示、分析，以便为决策者提供环境信息的会计理论和方法。