摘 要

傳統(tǒng)企業(yè)發(fā)展模式是“高投入低產(chǎn)出”，自然資源消耗高，利用率低，環(huán)境污染嚴(yán)重。它嚴(yán)重?fù)p害了企業(yè)經(jīng)濟(jì)發(fā)展的環(huán)境基礎(chǔ)，造成生態(tài)環(huán)境嚴(yán)重破壞。因此，從長(zhǎng)遠(yuǎn)角度看，企業(yè)只有增加環(huán)保方面的投入，重視綠色會(huì)計(jì)，才能在減少環(huán)境惡化的同時(shí)，增加企業(yè)的發(fā)展?jié)摿Γ蛊髽I(yè)在競(jìng)爭(zhēng)中處于優(yōu)勢(shì)地位。
綠色會(huì)計(jì)系統(tǒng)的建立就是要求企業(yè)在追求經(jīng)濟(jì)發(fā)展速度和效益時(shí)兼顧社會(huì)效益，促使經(jīng)濟(jì)、自然和社會(huì)資源能夠協(xié)調(diào)可持續(xù)發(fā)展。
本文分四部分對(duì)綠色會(huì)計(jì)的理論問題進(jìn)行研究，結(jié)合xx印刷廠的實(shí)際情況，并提出了綠色會(huì)計(jì)的具體實(shí)施方案以及企業(yè)實(shí)施綠色會(huì)計(jì)應(yīng)具備的條件。通過本文對(duì)xx印刷廠綠色會(huì)計(jì)問題的研究，期望能夠讓企業(yè)綠色會(huì)計(jì)核算體系更加規(guī)范。

【關(guān)鍵詞】 綠色會(huì)計(jì) 會(huì)計(jì)核算 計(jì)量　賬務(wù)處理









Abstract
Traditional enterprise development pattern is "high input low output", natural resource consumption high utilization rate is low, and serious environment pollution. It seriously damage the enterprise economic development environment foundation, cause serious destruction of ecological environment. Therefore, from a long-term perspective, the enterprise only increase the investment, pay attention to environmental protection in the green accounting, can reduce deterioration of the environment at the same time, increase enterprise development potential, enterprise in competition at an advantage.
Green accounting system establishment is requests the enterprise in the pursuit of economic growth and benefits to both social benefit, when economic, natural and social resources can, harmonious and sustainable development.
This paper points to the four parts of the green accounting theory, combined with the actual situation of a continent, and puts forward the concrete implementation plan of the green accounting and enterprise implement green accounting should possess the conditions. Through this paper printing on a continent of the green accounting issues of research, hopes to make enterprise green accounting system more norms.

Keywords green accounting accounting measurement
accounting treatment






目 錄
摘要 I
Abstract II

第1章 緒論 1
1.1研究背景 1
1.2國(guó)內(nèi)外研究現(xiàn)狀 1
1.2.1國(guó)外研究現(xiàn)狀 1
1.2.2國(guó)內(nèi)研究現(xiàn)狀 3
1.3研究的目的、意義及方法 4
第2章 綠色會(huì)計(jì)相關(guān)理論綜述 5
2.1綠色會(huì)計(jì)的概述 5
2.2綠色會(huì)計(jì)基本觀點(diǎn) 5
2.3綠色會(huì)計(jì)的對(duì)象、目標(biāo)、假設(shè)、原則 7
2.3.1綠色會(huì)計(jì)的對(duì)象 7
2.3.2 綠色會(huì)計(jì)目標(biāo) 7
2.3.3綠色會(huì)計(jì)的假設(shè)和原則 8
第3章　哈爾濱市XX印刷廠的基本狀況 10
3.1XX印刷廠簡(jiǎn)介 10
3.2XX印刷廠現(xiàn)狀 10
3.2.1生產(chǎn)現(xiàn)狀 11
3.2.2管理現(xiàn)狀 12
3.2.3對(duì)環(huán)境的影響 13
3.3XX印刷廠現(xiàn)行會(huì)計(jì)核算體系的缺陷 13
3.3.1核算內(nèi)容的缺陷 13
3.3.2核算方法的缺陷 14
3.4XX印刷廠實(shí)施綠色會(huì)計(jì)必要性分析 14
3.4.1環(huán)境改善的必然要求 14
3.4.2經(jīng)濟(jì)發(fā)展的必然要求 15
3.4.3 社會(huì)協(xié)調(diào)的必然要求 15
第4章 綠色會(huì)計(jì)的實(shí)施方案 17
4.1企業(yè)的綠色會(huì)計(jì)核算體系研究 17
4.1.1xx印刷廠綠色會(huì)計(jì)要素的確認(rèn) 17
4.1.2xx印刷廠綠色計(jì)量方法 18
4.1.3該企業(yè)綠色賬務(wù)處理 20
4.1.4綠色會(huì)計(jì)信息披露 23
4.1.5企業(yè)綠色會(huì)計(jì)核算的分析與結(jié)論 27
4.2 XX印刷廠實(shí)施綠色會(huì)計(jì)核算體系應(yīng)具備的條件 29
4.2.1 企業(yè)實(shí)施綠色會(huì)計(jì)核算體系應(yīng)遵循的原則 29
4.2.2 綠色會(huì)計(jì)的實(shí)施對(duì)企業(yè)內(nèi)部的要求 30

結(jié)束語 32
致謝 33
參考文獻(xiàn) 34

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