綠色政府會(huì)計(jì)研究

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摘 要
隨著全球經(jīng)濟(jì)的迅速發(fā)展，環(huán)境污染、資源浪費(fèi)和生態(tài)環(huán)境的惡化已成為人類在追求經(jīng)濟(jì)利益的同時(shí)必須要面對(duì)的問(wèn)題。企業(yè)作為污染的直接來(lái)源，應(yīng)該承擔(dān)起保護(hù)環(huán)境的社會(huì)責(zé)任，而企業(yè)為了追求利潤(rùn)最大化，逃避自己的社會(huì)責(zé)任。目前我國(guó)關(guān)于環(huán)境會(huì)計(jì)的研究大多都是從微觀會(huì)計(jì)的角度進(jìn)行研究，缺少完善的環(huán)境會(huì)計(jì)準(zhǔn)則和制度，企業(yè)缺少動(dòng)力和自覺(jué)性。
本文針對(duì)國(guó)內(nèi)外學(xué)者偏重從微觀角度進(jìn)行企業(yè)環(huán)境會(huì)計(jì)研究的局限，選從宏觀角度研究綠色政府會(huì)計(jì)以彌補(bǔ)現(xiàn)有研究的空白。
文章按會(huì)計(jì)學(xué)的基本理論，根據(jù)目前我國(guó)環(huán)境會(huì)計(jì)發(fā)展中存在的問(wèn)題，在擴(kuò)展現(xiàn)行政府會(huì)計(jì)理論框架的基礎(chǔ)上，結(jié)合宏觀環(huán)境會(huì)計(jì)，探索了綠色政府會(huì)計(jì)的涵義、構(gòu)建的必要性、核算基礎(chǔ)等，并設(shè)計(jì)了綠色政府會(huì)計(jì)的核算體系。并提出綠色政府會(huì)計(jì)推行的幾點(diǎn)建議。

關(guān)鍵字：環(huán)境會(huì)計(jì) 綠色政府會(huì)計(jì) 社會(huì)責(zé)任 環(huán)境績(jī)效

Abstract
With the rapid development of the global economy, environmental pollution, waste of resources and ecological environment has become a problem in the pursuit of economic interests of mankind and must be faced.Business as a direct source of pollution, protection of the environment should assume social responsibility, and business in order to maximize profits, to evade their social responsibilities.
At present our research on environmental accounting mostly conducted from the perspective of the microscopic study of accounting, the lack of sound environmental accounting standards, corporate power and the lack of self-consciousness.
Articles by basic necessity of accounting theory, the development of China's environmental accounting in accordance with the existing problems, based on the theoretical framework expand existing government accounting based on the combination of macro environmental accounting, government accounting explore the meaning of green, building, and accounting basis etc., and accounting system designed green government accounting. And put forward several suggestions implemented green government accounting.
Key words: Environmental Accounting; Green Government Accounting; Social Responsibility; Environmental Performance

目 錄
前言 1
1綠色政府會(huì)計(jì)概述 1
1.1綠色政府會(huì)計(jì)理論基礎(chǔ) 1
1.1.1會(huì)計(jì)學(xué)理論 1
1.1.2可持續(xù)發(fā)展理論 2
1.1.3環(huán)境價(jià)值理論 2
1.1.4責(zé)任分散效應(yīng)理論 2
1.2綠色政府會(huì)計(jì)的涵義 3
1.2.1.宏觀會(huì)計(jì)的概念 3
1.2.2宏觀環(huán)境會(huì)計(jì)的概述 3
1.2.3宏觀環(huán)境與綠色政府會(huì)計(jì)的關(guān)系 4
1.3構(gòu)建綠色政府會(huì)計(jì)的必要性 4
2我國(guó)環(huán)境會(huì)計(jì)發(fā)展現(xiàn)狀及問(wèn)題分析 5
2.1我國(guó)環(huán)境會(huì)計(jì)的發(fā)展現(xiàn)狀 5
2.2我國(guó)環(huán)境會(huì)計(jì)存在的問(wèn)題 5
2.2.1缺少完善的環(huán)境理論方法體系 5
2.2.2缺少相應(yīng)的制度和準(zhǔn)則 6
2.2.3缺少核算和披露的自覺(jué)性 6
2.2.4缺乏相關(guān)的專業(yè)人才 7
3綠色政府會(huì)計(jì)的核算模式構(gòu)建 7
3.1綠色政府會(huì)計(jì)的核算體系的內(nèi)容 7
3.2綠色政府會(huì)計(jì)核算體系的建立 8
3.2.1拓展綠色政府會(huì)計(jì)要素 8
3.2.2綠色政府會(huì)計(jì)要素計(jì)量的探討 11
3.2.3增設(shè)綠色政府會(huì)計(jì)科目與賬戶 15
3.2.4綠色政府會(huì)計(jì)的信息披露 19
4推行綠色政府會(huì)計(jì)的對(duì)策及建議 20
4.1加強(qiáng)綠色政府會(huì)計(jì)研究 20
4.2強(qiáng)化企業(yè)公眾社會(huì)責(zé)任意識(shí) 20
4.3規(guī)范企業(yè)公眾社會(huì)行為 21
4.4加快實(shí)施環(huán)境費(fèi)改稅 21
4.5加快建立綠色政府的法律規(guī)范標(biāo)準(zhǔn) 21
結(jié)束語(yǔ) 22
致 謝 23