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近年来,随着全国工业化进程的快速发展,增加了对自然资源的消耗,同时也引发了能源和环境问题。环境保护也成为我国急需解决的问题。面对经济发展和环境保护两大矛盾体时,绿色会计的形成具有一定的必然性。企业在经济发展的过程中追求利益最大化的时候不能忽略了对环境的保护。绿色会计的作用就是能帮助企业在这两者之间寻求平衡,促进企业的稳定发展。本文对绿色会计在我国的构建研讨成果和执行的必然性、构建的目标性和原则性进行了相关的阐述,同时对构建企业绿色会计核算体系提出了自己的见解,希望能对企业的和平健康发展有帮助。
In recent years, with the rapid development of the national industrialization process, the consumption of natural resources has increased, and energy and environmental problems have also been triggered. Environmental protection has also become an urgent problem to be solved in our country. Faced with two contradictions between economic development and environmental protection, the formation of green accounting has certain inevitability. Enterprises in the economic development process to maximize the benefits can not be ignored when the protection of the environment. The role of green accounting is to help companies find a balance between the two and promote the stable development of enterprises. This article elaborates the necessity, the goal and the principle of the green accounting in the construction of our country, and puts forward my opinion on the construction of the green accounting system in the hope of being able to promote the peaceful and healthy development of the enterprise helpful.