摘要
为了解决经济发展中高消耗、高污染等问题,建设"两型社会"势在必行。当今社会正处于信息化时代,在经济领域,信息发挥着重要作用,而会计信息占了经济信息的70%,因此会计信息对经济发展的作用更不容忽视。文章首先概述建设"两型社会"的内涵,其次讨论会计信息质量与节能减排、发展循环经济的关系,最后从信息资源的角度讨论提高会计信息质量对建设"两型社会"的作用,以及如何实现信息资源的"节能减排",发展循环经济,建设"两型社会",从而实现经济的可持续发展。
In order to solve the problem of high consumption and heavy pollution in the economic development,constructing resource-saving and environment-friendly society is imperative.Modern society is in the era of information,in which information plays a great role in the economic field,and accounting information accounts for 70% of economic information,so effect of accounting information on economic development is indispensable.Firstly,this paper introduces connotation of constructing resource-saving and environment-friendly society. Secondly, this paper ciiscusses relationship between quality ol accounting information ana energy saving ana expmslon reuucmg, anu cm:ma~ ccu,,,,,,,:. ~ ,- nally, this paper discusses that improving the quality of accounting information has an effect on constructing resource - saving and environment - friendly society in the view of information resources, and studies how to realize the goal of energy saving and expulsion reducing of information resources, develop circular economy, construct resource - saving and environment - friendly society, and realize sustainable development of economy.
出处
《河北工程大学学报(社会科学版)》
2009年第4期3-5,共3页
Journal of Hebei University of Engineering(Social Science Edition)
关键词
会计信息
两型社会
循环经济
节能减排
accounting information
resource-saving and environment-friendly society
circular economy
energy saving and expulsion reducing