1、 20132013 届本科毕业论文届本科毕业论文 关于在我国推行绿色会计的探讨关于在我国推行绿色会计的探讨 I 摘要摘要 在当代经济生活中，企业在追求自身利益最大化的同时，往往过度开发和污 染自然资源，致使环境恶化程度越来越严重。最近一个时期以来，随着全球性环 境保护热潮的掀起，许多国家的会计界也积极投身于环保运动和绿色革命的进 程，深入探讨会计如何参与环境保护、如何促进环境与经济之间的深层融合与发 展，并直接导致了绿色会计这一现代会计新型分支的创立与发展。然而，随着我 国改革开放的不断深入，我国经济的快速发展的背后，随之带来的我国的社会环 境问题日益突出，在强调科学发展观的今天，环境因素正逐
2、渐成为制约我国经济 发展的重要因素， 绿色会计伴随日益突出的环境问题在我国也逐步形成和发展起 来，实行绿色会计不仅是为了加强对企业的监督，更是为了全社会的健康持久发 展。本文通过归纳总结的方法，研究分析在科学发展观下绿色会计在我国推行的 必要性。并结合绿色会计在我国存在的问题，提出改进的方法以及建议，绿色会 计的建设工作不是一朝一夕的，更不能照搬照抄，应结合我国的现状，建设中国 特色的绿色会计。 关键词关键词：绿色会计 可持续发展 理论研究 发展对策 II Abstract In contemporary economic life，the enterprise in the pursuit
3、of maximizing their own interests at the same time, often over-exploitation and pollution of natural resources, leading to environmental degradation is becoming more serious. A recent period, with the global environmental protection boom lift, the accounting profession in many countries are also act
4、ively involved in environmental protection movement and the process of the green revolution, depth discussion accounting how to participate in environmental protection, how to promote deeper integration between the environment and the economy and development, and led directly to the creation and dev
5、elopment of the new branch of the modern accounting of green accounting. However, With the deepening of Chinas reform and opening up, Chinas rapid economic development behind, and brought the countrys social environmental issues have become increasingly prominent nowadays，emphasizing the concept of
6、the scientific development，the environment is becoming an important factor to prevent the development of national economy With the prominent environment problems， the green accountant is developing in our countryPursuing the green accountant can not only strengthen the oversee to corporations，but also can promote the healthy and permanent development of the whole society This paper summarizes the research and analysis of the necessity of the implementation of the scientific concept of
