摘要
现代社会生态环境恶化。我国现有的会计理论和实践活动 ,不能反映监督资源损耗的环境成本 ,不适应可持续发展战略的实施。本文试图针对我国的具体情况 ,对绿色会计的理论体系进行探讨。为了更好更有效地在我国实施绿色会计 ,提出了几点构想。
In our society, the ecological environment's quality has been destroyed seriously. The current accounting theory and practice in China can neither reflect the environmental cost of inspecting resource losses nor adapt to the implementation of the sustainable development strategy. Under China's existing environmental conditions, the green accounting's theory system has been discussed in this paper. In order to carry out green accounting well and more efficiently, some conceptions are put forward.
关键词
绿色会计
会计体系
构想
green accounting
accounting system
conception
