论我国绿色会计理论体系的构建

运用系统论的思想和方法,对我国绿色会计理论体系的基本框架进行了构建,提出绿色会计理论体系作为系统是由若干个要素或子系统组成的有机整体.这些子系统之间既具有一定的联系,又都有其特定的功能作用,都要受到一定的社会、经济和生态资源等外部环境因素的影响.绿色会计理论体系的组成要素包括绿色会计的理论基础、职能、目标、对象、假设、原则、确认、计量和报表等内容.在此理论的基础上,提出了一些具体实施的可行性建议.

On the Founding of Green Accounting Theory System in China

Applying the systematic ideas and methods, this paper builds the basic frame of our national green accounting theory system. It states that as a system, the green accounting theory system is composed of many factors or a range of sub-systems, which are both interrelated to each other and have their special functions. All are influenced by the external environmental factors such as the social, economic and ecological resources. The green accounting system consists of the theoretical basis of green accounting, the functions, the goals, the objects, the hypothesis, the principals, the confirmation, the measurements and the statements. Based on this theory, the paper brings up a lot of practicable suggestions.