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自上个世纪改革开放后,我国的经济发展快速增长,极大的促进了我国迈向世界大国的步伐,随着全球化趋势的日益深化,世界各国之间的往来愈加密切,一定程度上推动了全球经济的发展,但同时对生态环境造成了破坏,制约了企业的持续发展。为了改善生态环境环境,相关学术领域对生态环境的成本价值展开了深入的研究,并且针对企业的绿色发展提出了绿色会计,以便促使企业在发展经济的同时维护生态环境,受到了人们的广泛关注。本文主要针对我国绿色会计核算制度的实施进行探讨和分析,明确绿色会计核算的对象、内容以及实施的必要性,客观清晰的阐述我国绿色会计核算制度的实施内容。
Since the reform and opening up in the last century, the rapid economic growth in our country has greatly accelerated the pace of our country’s entry into a world power. With the deepening of the globalization trend, the contacts among the countries in the world have become more and more frequent, and to a certain extent promoted The global economic development, but at the same time caused damage to the ecological environment, restricting the sustainable development of enterprises. In order to improve the ecological environment, the relevant academic fields have conducted in-depth research on the cost value of the ecological environment and put forward green accounting for the green development of enterprises in order to encourage enterprises to maintain their ecological environment while developing their economy, attracting widespread attention . This paper mainly discusses and analyzes the implementation of China’s green accounting system, clarifies the object and content of green accounting and the necessity of its implementation, and objectively and clearly expounds the implementation content of China’s green accounting system.