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随着我国经济的快速发展,资源的消耗与环境污染问题日益严重,以往企业为追求利润最大化,往往忽视了社会责任与环境效益,而以社会成本来替代私有成本。近年来,随着环保意识的高涨与社会责任的使命感,加上国家对于环保法规的要求也日趋严苛,使得企业面临越来越多的环保规范与绿色竞争。绿色会计系统是企业迈向长远发展、改善经营决策与成本控制的一项重要管理工具,近年来已逐渐为许多国家的企业所发展与应用,并成为世界各国推动的共识。
With the rapid economic development in our country, the problem of resource consumption and environmental pollution is getting worse day by day. In the past, in pursuit of profit maximization, enterprises often neglected their social responsibility and environmental benefits while replacing the private cost with social costs. In recent years, with the rising awareness of environmental protection and the sense of mission of social responsibility, as well as the increasingly stringent requirements on environmental protection laws and regulations in the country, enterprises are facing more and more environmental protection norms and green competition. Green accounting system is an important management tool for enterprises to move forward in long-term development, improve their business decision-making and cost control. In recent years, green accounting system has been gradually developed and applied for enterprises in many countries and has become the consensus promoted by all countries in the world.