I
摘要
跨入新世紀(jì)，環(huán)境污染逐漸發(fā)展到空前嚴(yán)重的程度，并引起了一系列的經(jīng)濟(jì)、社
會(huì)問題。循環(huán)經(jīng)濟(jì)作為一種新型經(jīng)濟(jì)發(fā)展模式，把傳統(tǒng)的依賴資源消耗的線性增長(zhǎng)的
經(jīng)濟(jì)轉(zhuǎn)換為依靠生態(tài)型資源循環(huán)來發(fā)展的經(jīng)濟(jì)。循環(huán)經(jīng)濟(jì)這一新型生態(tài)理念的廣泛傳
播和應(yīng)用為綠色會(huì)計(jì)的創(chuàng)立提供了必要條件。隨著經(jīng)濟(jì)的發(fā)展，循環(huán)經(jīng)濟(jì)要求進(jìn)一步
完善綠色會(huì)計(jì)的理論與方法，尤其是要設(shè)計(jì)出一套可操作性的綠色會(huì)計(jì)制度，對(duì)企業(yè)
的綠色資產(chǎn)、綠色負(fù)債、綠色費(fèi)用、綠色效益等進(jìn)行確認(rèn)、計(jì)量記錄與披露，使資源
和環(huán)境具有“資本”的性質(zhì)，引導(dǎo)和監(jiān)督企業(yè)通過一定的社會(huì)經(jīng)濟(jì)活動(dòng)保護(hù)資源,維護(hù)
生態(tài)平衡，為企業(yè)的決策者們提供更加詳細(xì)的綠色會(huì)計(jì)信息。
為了保障綠色會(huì)計(jì)的有效實(shí)施，為企業(yè)的決策者們提供更加詳細(xì)的信息，我們必
須設(shè)計(jì)出一套完善的制度。建立和完善綠色會(huì)計(jì)制度一直是會(huì)計(jì)理論界和實(shí)務(wù)界的一
個(gè)熱點(diǎn)和難點(diǎn)問題。本文對(duì)循環(huán)經(jīng)濟(jì)進(jìn)行理論分析，通過其對(duì)綠色會(huì)計(jì)發(fā)展的影響，
提出了構(gòu)建綠色會(huì)計(jì)制度的必要性。在會(huì)計(jì)理論的基礎(chǔ)上分析了綠色會(huì)計(jì)的本質(zhì)、目
標(biāo)、原則等，并進(jìn)一步詳細(xì)闡述了綠色會(huì)計(jì)如何確認(rèn)、計(jì)量、披露企業(yè)對(duì)環(huán)境所造成
的影響，對(duì)綠色會(huì)計(jì)的制度設(shè)計(jì)進(jìn)行探討。
關(guān)鍵詞：循環(huán)經(jīng)濟(jì) 綠色會(huì)計(jì) 綠色會(huì)計(jì)制度II
Abstract
With the entering of the new century,environmental pollution has developed to a very
serious degree,and it has caused a series questions about economics and society.Circular
economy change the traditional economy into a new mode of economy which developed by
the circular zoology resource.Circular economy provides necessary condition to the
establishment of Green Accounting.Green Accounting makes the resource and
environment to be“capital”and supervises corporation to protect the resource through
society activity.
In order to ensure the effective operation of Green accounting and provide more
detailed information to manager,we must scheme out a perfect system.Establishment and
improvement of green accounting system are always hot and hard points in theoretical and
practical accounting circle.The paper points out the necessity of establishing the checking
theory and framing of the green accounting by analyzing its originality.On the basis of
absorbing and criticizing the former experience and theory,this paper analyzes nature,aim,
hypothesis,principle and checking contents of the green accounting；gives the author's idea
about establishing the framing of the green accounting system；and furthermore elaborate
how to confirm,gauge,expose the environmental problem which resulted form
Corporation.
Key words:Circular economy Green Accounting Green accounting systemIII
目錄
摘要.....................................................................................................................................I
ABSTRACT.........................................................................................................................II
1概述.................................................................................................................................1
1.1研究目的..................................................................................................................1
1.2研究意義..................................................................................................................1
1.3國(guó)內(nèi)外研究現(xiàn)狀......................................................................................................2
1.4論文的研究思路及研究方法..................................................................................8
2循環(huán)經(jīng)濟(jì)與綠色會(huì)計(jì).....................................................................................................9
2.1循環(huán)經(jīng)濟(jì)的產(chǎn)生......................................................................................................9
2.2循環(huán)經(jīng)濟(jì)的基本目標(biāo)..............................................................................................9
2.3循環(huán)經(jīng)濟(jì)推動(dòng)綠色會(huì)計(jì)的發(fā)展............................................................................10
2.4綠色會(huì)計(jì)的本質(zhì)....................................................................................................10
2.5綠色會(huì)計(jì)與環(huán)境會(huì)計(jì)區(qū)別....................................................................................12
2.6綠色會(huì)計(jì)對(duì)傳統(tǒng)會(huì)計(jì)的批判................................................................................13
3綠色會(huì)計(jì)的基本目標(biāo)與基本原則...............................................................................15
3.1綠色會(huì)計(jì)的基本目標(biāo)............................................................................................15
3.2綠色會(huì)計(jì)的基本原則............................................................................................17
4綠色會(huì)計(jì)的確認(rèn)與計(jì)量...............................................................................................19
4.1綠色資產(chǎn)的確認(rèn)....................................................................................................19
4.2綠色負(fù)債的確認(rèn)..........................................................................................