构建民营企业绿色会计理论体系的思考

绿色会计是反映和控制企业环境污染、环境破坏及环境保护活动为核心内容的,对其进行研究的目的就是围绕企业因环境恶化所须面临的绿色经济浪潮及绿色经营与绿色管理活动。在探讨绿色会计和现行会计关系的基础上,构建出绿色会计确认、计量、记录及信息披露等基本理论体系,为制订适合中国国情的绿色会计准则和绿色会计制度提供研究参考。从绿色会计的概念入手,阐述中国民营企业建立绿色会计体系的具体问题,最后,对中国民营企业实行绿色会计提出一些有益的建议,期望对中国建立绿色会计体系提供借鉴。

Discuss on the Construction of Green Accounting Theory System of Private Enterprises

The green accounting is to reflect and control the environmental pollution,environmental damage and environmental protection activities as the core content,conducts the research to its purpose is due to the deterioration of the environment around the enterprises will face the green economy and green management and green management activities,based on the discussion of green accounting and accounting relations,the basic theory system construction of green accounting recognition,measurement,recording and disclosure of information,provide reference for the formulation of suitable for China’s national conditions of green accounting standard system.This paper starts from the concept of green accounting,specific issues,elaborated on China’s private enterprises to establish green accounting system.Finally,the implementation of green accounting and puts forward some useful suggestions to our country private enterprise,expected to provide references for the establishment of green accounting system in china.