| 我国实施绿色会计的必要性与对策研究 |
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| 引用本文： | 陈灵子.我国实施绿色会计的必要性与对策研究[J].西北纺织工学院学报,2011(1):86-89. |
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| 作者姓名： | 陈灵子 |
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| 作者单位： | 西北政法大学图书馆,陕西西安710063 |
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| 摘 要： | 通过《2009年中国环境状况公报》中的数据,分析了我国当前的环境现状.从＂绿色GDP＂、经济增长方式的转变、对外开放国策三方面阐述我国实施绿色会计的必要性.提出我国实施绿色会计的现实对策,即政府出台更加完善的执行和监管制度,扩大资源税的征收范围和征收力度以及提高我国绿色会计的理论水平等.
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| 关 键 词： | 绿色会计 绿色GDP 经济增长 对外开放 |
Research on the necessity and realistic strategy of green accounting in China |
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| CHEN Ling-zi.Research on the necessity and realistic strategy of green accounting in China[J].Journal of Northwest Institute of Textile Science and Technology,2011(1):86-89. |
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| Authors: | CHEN Ling-zi |
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| Affiliation: | CHEN Ling-zi (Library,Northwast University of Politics and Law,Xi′an 710063,China) |
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| Abstract: | Firstly,the current environment of China from the data of ＂2009 China′ Environmental Report＂ is analyzed.Then,the necessity of the implementation of the green accounting is illustrated from the aspects of ＂green GDP＂,the transformation of economic growth mode and the policy of opening-up.At last,some realistic strategies of green accounting in China are given,such as the government should issue a more complete implementation and supervision system,expand the range of resource tax collection and collecting strength,enhance China′s theoretical level of green accounting. |
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| Keywords: | green accounting green GDP economic growth policy of opening-up |
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