循环经济下的绿色会计制度设计(53页).rar

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摘要
跨入新世纪，环境污染逐渐发展到空前严重的程度，并引起了一系列的经济、社
会问题。循环经济作为一种新型经济发展模式，把传统的依赖资源消耗的线性增长的
经济转换为依靠生态型资源循环来发展的经济。循环经济这一新型生态理念的广泛传
播和应用为绿色会计的创立提供了必要条件。随着经济的发展，循环经济要求进一步
完善绿色会计的理论与方法，尤其是要设计出一套可操作性的绿色会计制度，对企业
的绿色资产、绿色负债、绿色费用、绿色效益等进行确认、计量记录与披露，使资源
和环境具有“资本”的性质，引导和监督企业通过一定的社会经济活动保护资源,维护
生态平衡，为企业的决策者们提供更加详细的绿色会计信息。
为了保障绿色会计的有效实施，为企业的决策者们提供更加详细的信息，我们必
须设计出一套完善的制度。建立和完善绿色会计制度一直是会计理论界和实务界的一
个热点和难点问题。本文对循环经济进行理论分析，通过其对绿色会计发展的影响，
提出了构建绿色会计制度的必要性。在会计理论的基础上分析了绿色会计的本质、目
标、原则等，并进一步详细阐述了绿色会计如何确认、计量、披露企业对环境所造成
的影响，对绿色会计的制度设计进行探讨。
关键词：循环经济 绿色会计 绿色会计制度II
Abstract
With the entering of the new century,environmental pollution has developed to a very
serious degree,and it has caused a series questions about economics and society.Circular
economy change the traditional economy into a new mode of economy which developed by
the circular zoology resource.Circular economy provides necessary condition to the
establishment of Green Accounting.Green Accounting makes the resource and
environment to be“capital”and supervises corporation to protect the resource through
society activity.
In order to ensure the effective operation of Green accounting and provide more
detailed information to manager,we must scheme out a perfect system.Establishment and
improvement of green accounting system are always hot and hard points in theoretical and
practical accounting circle.The paper points out the necessity of establishing the checking
theory and framing of the green accounting by analyzing its originality.On the basis of
absorbing and criticizing the former experience and theory,this paper analyzes nature,aim,
hypothesis,principle and checking contents of the green accounting；gives the author's idea
about establishing the framing of the green accounting system；and furthermore elaborate
how to confirm,gauge,expose the environmental problem which resulted form
Corporation.
Key words:Circular economy Green Accounting Green accounting systemIII
目录
摘要.....................................................................................................................................I
ABSTRACT.........................................................................................................................II
1概述.................................................................................................................................1
1.1研究目的..................................................................................................................1
1.2研究意义..................................................................................................................1
1.3国内外研究现状......................................................................................................2
1.4论文的研究思路及研究方法..................................................................................8
2循环经济与绿色会计.....................................................................................................9
2.1循环经济的产生......................................................................................................9
2.2循环经济的基本目标..............................................................................................9
2.3循环经济推动绿色会计的发展............................................................................10
2.4绿色会计的本质....................................................................................................10
2.5绿色会计与环境会计区别....................................................................................12
2.6绿色会计对传统会计的批判................................................................................13
3绿色会计的基本目标与基本原则...............................................................................15
3.1绿色会计的基本目标............................................................................................15
3.2绿色会计的基本原则............................................................................................17
4绿色会计的确认与计量...............................................................................................19
4.1绿色资产的确认....................................................................................................19
4.2绿色负债的确认..........................................................................................