绿色会计理论与可持续发展外文文献翻译

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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 development

Markus S

Abstract

Green 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 theory

1 Introduction

Human 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 the

destruction 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 review

In 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 important