论绿色会计的核算、账户设置及报表披露

绿色会计是当今会计学界的热门话题,它是环境科学和会计学的有机结合,也是我国走可持续发展道路所必不可少的有利武器。但是,目前会计学界关于绿色会计的核算及其账户设置等问题却是众说纷纭,笔者认为绿色会计主要是针对企业的会计核算,因此,应该从企业实际出发,着重考虑绿色会计的可操作性和实用性,以及国家预防企业利用绿色会计核算操纵利润等问题,对于一些难以计量的核算对象应该大胆摈弃。

A FEW REMARKS ABOUT "GREEN ACCOUNTING"

"Green accounting",a hot topic in the accountant circle of China,represents a close combination of environmental science and accounting science.It is a powerful weapon to guarantee a sustainable development in China.However,opinions vary greatly among scholars about the calculating and account-setting of green accounting.The authors of this paper hold that green accounting is an accounting calculating primarily aimed at corporations.Therefore,we should start from the practical situation of the corporations and emphasize its workability and practicability,and the ways to prevent corporations from manipulating profits by green accounting calculating.Some objects difficult for accounting calculating should be abandoned without hesitation.