浅议我国企业绿色会计实施中的问题及对策

A Discussion of Questions and Countermeasures in China's Enterprises Implementing Green Accounting

从企业——微观主体出发,结合古典经济学和"木桶原理"中的"短板"与"长板"理论,阐述我国企业实施绿色会计的必要性;从深市主板上抽取118家上市公司,通过对其财务报告的分析,得出我国企业实施绿色会计存在的问题,并从成本——效益的角度对其原因进行分析;从会计准则的完善、绿色会计人员的储备、奖惩制度、角色的转变四个方面提出企业实施绿色会计的建议。

This paper expounds the necessity of China＇s enterprises implementing green accounting at the point of the enter-prises-microscopic principal, combined with the classical economics and the ＂short board＂ and ＇＂ long board＂ theory of ＂Barrel Theory＂. 118 financial reports from Shenzhen Mainboard have been investigated, and it is concluded that Chinag enterprises have problems in implementation of green accounting, the reasons of which have been analyzed from the cost - benefit perspective. Based on the improvement of accounting criterion, reservation of green personnel, reward system as well as role changes, several suggestions are proposed on implementation of green accounting.