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随着社会日益增强的环境意识,环境保险金的提高,环境法的严厉,以及企业对自己公众形象的关心,企业对环境问题的认识有了很大转变。人们不再把绿色运动看做是赶时髦或单纯理解为是如何更好地利用有价资源,而是把它看做是90年代及今后日常经营的组成部分。一、会计的“绿化” 早在30年前在学术界就有人提出过“绿色会计”概念,当时遭到极大反对。反对派把“绿色会计”看做是一种时尚。他们认为会计工作就是簿记,提供法定的信
With the increasing social awareness of the environment, the increase of environmental insurance premiums, the harsh environmental laws, and the concern of enterprises about their own public image, enterprises have greatly changed their understanding of environmental issues. Instead of seeing the green movement as fashionable or simply as a way of making better use of the valuable resources, it is seen as an integral part of the day-to-day operations of the 1990s and beyond. First, accounting “green ” as early as 30 years ago in academia, some people have put forward the concept of “green accounting ”, was strongly opposed. The opposition sees “green accounting” as a fashion. They think accounting work is bookkeeping, providing legal letters