Question

求助，会计翻译，在线等

摘要
绿色会计又称环境会计，是以自然资源耗费如何补偿为中心而展开的会计。绿色会计目前在我国处于探索阶段。本文就在现实生活中在会计实务中反映绿色会计所涉及的有关问题进行了分析，探讨。首先就绿色会计产生及其内涵的探讨。通过大量实例说明绿色会计是世界可持续发展的产物。由于我国环境问题的日益突出，资源的耗用量逐年巨增，如何正确衡量国民经济生产总值和企业生产成本，更好的适应当今世界经济发展，就迫切需要我国建立环境会计核算体系。绿色会计核算对象增加了自然环境内容。尤其重视环境科学与会计实务的结合。绿色会计的确认和计量是将涉及自然环境的经济业务也作为会计要素，经过辨认确定其数量价格，加以正式记录并入会计报表的过程。在中国实行绿色会计应遵循1长期性和循序渐进的原则2灵活性和边界起步的原则3系统性和多赢的原则4强制性原则，此外在中国实施绿色会计要加强宣传教育的力度，实行绿色会计奖惩制度。
关键词：绿色会计 资源 生产成本 经济核算 现实使用价值 总用户价值 自然资产价值 会计管理 制度 系统工程 经济效益 社会利益 产物 耗费 环境 绿色会计机构

Answer 1

Green accountant called environment accountant, how is consumes by the natural resource compensates accountant who launches for the center.Green accountant at present is at the exploration stage in our country.This article on in the real life in accountant in the practice reflected green accountant involves the related question has carried on the analysis, the discussion.First has and the connotation discussion on green accountant.Through massive example explanation green accountant is the world sustainable development product.Because our country environment question day by day prominent, the resources consume the quantity to be year by year great increase, how weighs the national economy total output value and the enterprise production cost correctly, a better adaptation the world economics development, urgently needs our country to establish the environment accounting system now.The green accounting object increased the natural environment content.Takes the environmental science and accountant especially the practice union.The green accountant's confirmation and the measurement are involve the natural environment the economic work also to take accountant the essential factor, after the identification determined its quantity price, performs the official record to merge accountant the report form the process.Implements green accountant in China to be supposed to follow 1 long-term characteristic and to proceed in an orderly way originally .Flexibility and boundary start original . The systematic characteristic and wins much originally.The compulsory principle, in addition must strengthen the propaganda education in Chinese implementation green accountant dynamics, implements green accountant the rewards and punishments system.