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摘要：由于我国经济高速发展的同时伴随着严重的环境污染问题，为此我国提出了可持续发展政策。本文则从经济的角度论述了传统自然资源核算体系无法准确的核算企业开发自然资源的成本，由此虚夸了企业的经营成果，使得企业盲目追求高额利润的同时忽视了其自身经济活动对环境的破环，所以传统自然资源核算体系已无法满足经济的发展需要，由此引出自然资源绿色会计核算体系构建的必要性。本文通过分析绿色会计的构建所遵循的原则和假设、绿色会计计量的内容、绿色会计要素的划分和核算标准、自然资源成本和价值的核算以及财务报表构建，以此来说明绿色会计核算体系的优越性，同时帮助企业能够准确的核算开发利用自然资源的成本，并由此提高企业对自然资源开发利用率，使得企业在取得利润的同时兼顾对环境的保护。64648
Abstract： Due to the rapid economic development of our country ,some serious problems of environmental pollution have been appeared. Therefore ,the policy of sustainable development have been put forward in our country. The question is we can not account the cost of exploiting natural resources accurately under the traditional natural resources accounting system. The article had discussed the question and the results which is the company chasing high profit and ignoring the destroy to the environment just because the operating results of the enterprise had been revised. So the natural resources of traditional accounting system have been unable to meet the requirements of economic development. It is necessary to construct the green accounting system of natural resources. In this article, we try to illustrate the superiority of green accounting system by analysising the principles and assumptions of green accounting ,the content of the green accounting the partition of green accounting elements and accounting standards, accounting of natural resources cost and value and the establishment of financial statements. The article will also help the company account the cost of using natural resources accurately, improving the utilization factor of using natural resources. Under this condition, company can make profits and protect environment at the same time.
Keywords: natural resources, green accounting , green accounting financial statements
1 引言 3
1.1 研究的背景与意义 3
1.2 研究方法与思路 4
2 自然资源传统核算体系中存在的问题 5
2.1 会计信息的内容不全面 5
2.2 会计信息披露的形式没有统一的标准 5
2.3 缺乏对环境会计核算的审计监督 5
2.4 自觉主动披露环境信息的企业数量较少 6
2.5 财务报表所披露的会计信息无法满足使用者的需求 6
2.6 缺少专业型的人才 6
3 自然资源绿色会计核算体系的构建 7
3.1 绿色会计概念的概述和目标 7
3.2 绿色会计核算体系的假设及其所遵循的原则 7
3.3 绿色会计核算体系的会计计量 8
3.4 绿色会计核算体系的会计要素确认 10
3.5 绿色会计核算体系下的财务会计报告构建