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基于可持续发展下的绿色会计推行研究 被引量:3
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作者 贾丽娟 《中小企业管理与科技》 2016年第10期45-46,共2页
人类社会的进步与发展,是人类社会与其所处的自然环境对立统一、和谐共进的过程。现在很多发达国家都已经开始重视对"绿色会计"理论实践的研究。我国人均资源少、配置不均衡、乱砍滥伐等现象非常严重,这些都要引起足够的重视... 人类社会的进步与发展,是人类社会与其所处的自然环境对立统一、和谐共进的过程。现在很多发达国家都已经开始重视对"绿色会计"理论实践的研究。我国人均资源少、配置不均衡、乱砍滥伐等现象非常严重,这些都要引起足够的重视。本文以"可持续发展下绿色会计在我国的推行研究"为题,笔者分析了绿色会计的相关理论,指出了我国绿色会计的发展现状,并且以此为例,分析了在企业中推行绿色会计存在的主要问题,并提出了对策。 展开更多
关键词 可持续发展 绿色会计:环境保护 推行研究
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The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies
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作者 Ali Mustafa Magablih 《Journal of Modern Accounting and Auditing》 2017年第6期249-265,共17页
Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their c... Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources. 展开更多
关键词 green ACCOUNTING environment PRODUCTION RESPONSIBILITY
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