生态化维度的绿色会计研究——关于我国建立绿色会计的构想

实现人与自然、人与人及人与社会的和谐、可持续发展是人类社会发展永恒的主题。为了更清楚的反映生态效益和社会效应,评估企业的环境代价和资源利用率,引导企业走环保之路,绿色会计作为一个新鲜的边缘性的学科应运而生。本文对生态化维度下的绿色会计进行了简要的叙述,并对绿色会计在我国的实施进行了大胆的构想。

The Research of Green Accounting in Ecological Dimension

It is the everlasting topic about the development of human society to achieve harmony and sustainable development among human being, nature and society. In order to reflect the ecological and social effect more clearly, estimate environment cost and recourse utilization ratio and direct our enterprise onto the path of environment protection, here comes the green accounting. In addition this paper makes a brief exposition of green accounting, and works out a blue print about carrying it out in our country.