文档介绍：绿色会计发展现状与改进探析摘要目前,发展低碳经济已经成为世界经济发展的总体趋势,我国也明确提出转变经济增长方式,走可持续发展的低碳经济之路。发展低碳经经济是我国实践科学发展观的需要,对我国社会经济可持续发展至关重要,而绿色会计是低碳经济的重要组成部分。在这样的经济环境下,本篇文章独树一帜,创新性地提出了企业发展低碳经济的新思路, 产生新的视角,即从财务方面入手,发展绿色会计,披露环境信息,创新性地推动传统会计逐步转向绿色会计,使企业高层和财务主管,从财务方面引导企业,助力企业低碳经济的发展,实现绿色效益。关键词:绿色会计,低碳经济,可持续发展,绿色会计准则,绿色效益内蒙古大学本科毕业论文第页 An Analysis of the Current S ituation and I mprovement of Green ounting ’sD evelopment ABSTRACT It has e a general trend for the development of the world economy that develop Low-Carbon Economy at present . China has already clearly put forward the policy that c hang e the style of economic growth and goon the sustainable development of low carbon economy road. It’s China ’s need toput Scientific Outlook on Development into practice that d evelop e low carbon economy ,which isof crucial importance toour sustainable development of social econom reen accounting isa significant part of low carbon economy. U nder conditions of economic environment, this article put s forward the new idea that how do enterprise develop low carbon economy. C reat ing a new perspective that from financial aspects to develop green accounting .D isclosur ing environment information and transforming traditional accounting gradually to green accounting .M ak ing the top business and finance executive guide enterprises from financial aspects, and help enterprise develop low carbon economy then achieve green benefits. Key words: green accounting, low carbon economy, sustainable development, green accounting standard, green benefits 内蒙古大学本科毕业论文第页目录一、绪论........................................................................................................................ 1 二、发展绿色会计的意义............................................................................................ 2 (一)绿色会计是实现我国发展低碳经济的必要途径..................................... 2 (二)绿色会计是实现我国发展低碳经济的必然选择..................................... 2 (三)绿色会计是实现我国发展低碳经济的必然要求..................................... 3 (四)绿色会计是实现我国发展低碳经济的必要条件..............