浅议可持续发展框架下绿色会计推行的必要性

绿色会计又称环境会计，是以综合货币计量和实物计量为主要计量单位，以有关环境资源的法律、法规和国际公认准则为依据，运用会计学的理论和方法来研究经济发展与环境资源之间的联系，确认、计量、记录、报告环境资源污染，预防、开发、利用环境资源的成本和费用，分析环境资源绩效，以及环境资源运动对会计主题经营业绩影响的一门学科。它是以“可持续发展”为基本目标的环境会计，它把企业的经济发展与环境计量紧紧联系起来，这样就使得各会计主体的生产、销售等活动对自然环境所产生的各种影响都有统一的会计计量与报告，为外部和内部人员提供环境信息，以便于宏观管理和企业决策，促使企业在实现良好经济效益的同时实现良好的环境效益，使社会环境资源更有效配置，为提高环境有标本兼治之效。     

绿色会计与可持续发展的关系研究

经济和社会的可持续发展要求实行绿色会计,它不仅包括传统的会计核算内容,还要核算经济活动对环境的影响.实行绿色会计需要对传统的会计原则进行补充和完善.     

论绿色会计

随着经济的快速发展，环境问题对经济发展的阻碍作用已受到全球广泛的关注。为保护自然与环境，实现社会和经济的可持续发展，环境保护支出和环境赔偿责任越来越大。根据会计对社会经济活动的反映与监督职能，应加强对环境方面的支出，收益进行反映与控制。经过近几年的探讨，绿色会计理论已初步形成，但仍未在我国会计实物中具体应用。本文结合相关实际。提出一些设想．     

论企业环境会计

哥本哈根全球气候会议的召开使得环境问题又一次成为了焦点,企业作为社会的细胞和组织,在环境保护上需要发挥更大的作用,然而,当前我们对经济的狂热追求,导致了一系列的环境问题.在这一背景下,文章从企业环境会计概念出发,探讨了我国环境会计实施的现状和问题,并结合可持续发展理念给出我国环境会计对策建议.     

绿色会计的要素确认与账户设置

绿色会计是将会计学与自然环境相结合以货币为主要计量单位,以相关的环境法律、法规为依据,对环境及其变化进行确认、计量、披露和分析,以便为决策者提供环境信息的—种会计理论和方法。本文就绿色会计的要素确认及其账户设置提出自己的建议。一、绿色会计要素与传统会计要素的比较尽管绿色会计是传统会计的一个分支,但作为绿色会计其会计     

环境会计与企业可持续发展探讨

据国家环保局公布的资料表明,企业造成的环境污染触目惊心,损失巨大,已严重影响了企业的可持续发展,为了解决这个问题,为了促进企业的可持续发展。本论文在环境会计与企业可持续发展方面进行了探讨,以便为相关企业提供参考和借鉴。     

环境会计有关问题探讨

20世纪90年代以来，环境污染及其所造成的损失引起社会各界的广泛关注，环境保护支出和环境赔偿责任越来越大，作为对社会经济活动具有计量反映和控制职能的会计，合理应对环境方面的支出收益进行反映和控制。党的十七大提出了生态文明的建设问题。然而。会计在环境方面的作用并没有得到充分发挥。本文从环境会计的内涵出发。阐述了环境会计的内涵和理论基础。以及提出了完善环境会计的几点建议。     

环境会计假设问题探讨

环境会计和传统会计一样,首先明确会计假设这一基本理论问题,因为环境会计的研究具有不确定性以及所反映的对象具有复杂性。它是环境会计理论研究的基础。环境会计是在会计学的基础之上发展起来的一个新的分支,它的基本假设可以以传统会计为基础,所以环境会计的基本假设可以概括为会计主体假设、持续经营与可持续发展假设、会计分期假设和计量单位多元化假设。鉴于环境会计本身具有的特殊性,上述四个假设已不能完全阐释,不能很好地解决实际中的问题,所以结合环境会计本身特点,进行理论创新,提出了自己的一些观点和建议。     

可持续发展视角下的会计研究

随着经济发展和生态环境的恶化,可持续发展会计成为目前世界各国会计界研究的热点,并取得了大量的成果.可持续发展会计在我国才刚开始起步.本文从可持续发展的含义入手,明确了可持续发展会计的定义,分析了现行会计体系与可持续发展的不适应性;探讨了我国可持续发展会计体系的构建以及理论.     

A framework for social and environmental accounting research

This essay explores recent trends in social and environmental accounting research (SEAR). We offer a basic SEAR typology to examine the limitations and possibilities within the current discourse. SEAR has taken a corporate approach in liberal democratic social space. Our typology examines the opportunities for SEAR to interpret and create change in social practice.     

The professional development of European accounting academics: A proposed theoretical framework for future research

Over the last decade there has been a growing interest in the professional development of accounting academics and the effectiveness of their teaching. There is recognition that this development impacts on the primary roles of accounting educators: teaching, research and administration. This paper examines the career stories of accounting educators from different European countries. The aim is to develop a theoretical framework to provide new insights into the process of professional development. The comparative analysis of these career experiences led to the development of a proposed conceptual framework for gaining an understanding of the professional development of accounting educators. Drawing on these findings, the paper proposes that an awareness of the key-factors and the process of professional development of accounting educators may provide a new way of understanding the complex relationships among identities, system of beliefs, and behaviours related to teaching, research and administration.     

Attitudes to the development and implementation of social and environmental accounting in Thailand

Motivated and shaped by a concern to realise the potentiality of accounting communication in relation to social and environmental issues in Thailand, this paper evaluates perceptions of current accounting as well as attitudes to social and environmental accounting among Thai accounting professionals. Making use of empirical data generated by questionnaire study and interviews, this paper aims to shed more light on the development and implementation of social and environmental accounting in Thailand. It argues that any change of accounting in future is likely to involve a change in the nature of the Thai accounting profession itself. The paper suggests ways in which the future development of social and environmental accounting practice might be given further impetus in the Thai context.     

青海省矿产资源产业可持续发展研究初探

本文从青海省矿产资源产业现状出发,在深入分析了其中存在的问题的基础上,提出了矿产资源产业实施可持续发展的对策与构想,对青海省矿产资源产业实现可持续发展具有一定的指导与实践意义。     

The impact of contingencies on management accounting system development

Four hypotheses relevant to the contingency theory of management accounting are presented. Data relate to the period 1994–98 for a sample of new Scottish microfirms. First, correlation analysis is applied to test the hypothesis that the introduction of management accounting system (MAS) developments is related to the timing of contingent events such as cashflow crises, shortfalls of finance, and innovation. Second, cluster analysis is used to test the hypothesis that contingencies cluster to form three configurations of small firms, adaptive, running blind, and stagnant. Third, regression analysis is used to test the hypothesis that an index of organizational form, measured by weighted headcount, is explained by aspects of the generic contingencies, technological uncertainty, production systems, business strategy and market environment. The fourth hypothesis is that MAS complexity is determined by sub-unit interdependence, market dynamics, and work methods. The four hypotheses tested support several aspects of contingency theory, as modified to a small firms context.     

Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland

The main objective of this paper was to analyse how sustainable development indicators impacted upon the integration of sustainable development into the governing of Scotland. A major concern was whether an accounting technology could represent this complex multi-dimensional and interdisciplinary concept. We analysed the relationship between the official sustainable development strategy of the Scottish Executive and the associated indicator set using an analytics of government framework (Dean, M. (1999). Governmentality: Power and rule in modern society. London: Sage Publications. Dean, M. (2007). Governing societies. Berkshire: Open University Press). We observed a lack of alignment between these sustainable development indicators and the visions, fields of visibilities, forms of knowledge and techniques of government contained in this strategy. Critical aspects of this strategy were omitted from the indicator set and we argue that these indicators did not to effectively measure progress towards a Sustainable Scotland but that they could calculatively capture and distort the sustainable development governing process. The analytical framework used allowed us to problematise these indicators and contribute to a wider discourse on the composition and nature of sustainable development indicators.     

The corporate environmental accounting system: A management tool for fighting environmental degradation

Growing social costs and increasing criticism of prevailing accounting practices both on the macroeconomic and microeconomic level have recently led to efforts to expand the scope of accounting for better evaluation of an organization's behavior. CEAS provides corporate management as well as governmental authorities with a comprehensive assessment system of the annual environmental effects of a corporation's regular business activities. As a tool to control an economy's impact on the physical environment, it helps to achieve a better quality of life.