基于循环经济的绿色会计研究

On the Green Accounting Based on the Circular Economy

随着人类生产规模的不断扩张,社会经济对环境的影响日益加重。环境污染的加重和经济资源的短缺,促使人们关注环境保护问题。循环经济能够实现企业生产与自然的和谐统一,从而提升企业竞争力。会计制度是实现循环经济的重要手段,但传统会计制度是循环经济的瓶颈,因此实施绿色会计迫在眉睫。故本文就绿色会计的确认、计量、披露等方面进行了有关探讨,并提出相关建议,从而更好的促进我国绿色会计的实施。

With the expansion of human production scale, the impact of the social economy on the environment is increasingly serious. And the aggravation of the environmental pollution and shortage of the economic resources bring people＇s attention to the environment protection. Circular economy can achieve harmony and unity between the enterprise production and nature, thus improving competitiveness of the enterprises. Accounting system is an important means of realizing circular economy, but the traditional accounting system is the bottleneck of circulation economy, so it＇s imminent to implement the green accounting. This article discusses the recognition, measurement and disclosure of the green accounting, and proposes relevant recommendations, thus better promoting the implementation of green accounting in China.