✔ 最佳答案
Of traditional financial accounting of the costs of economic activities is limited to the enterprise market, the economic costs arising from transactions, specifically the physical and economic activity related to costs, labor costs and part of the cost of natural resources, no or not all reflected in economic activity brought about by the cost of the environmental costs and natural resources. Leading to the exaggeration of the gains) and then encouraged at the expense of the environment, advance the interests of the future access to the current practice) ignore the sustainable development of enterprises. Due to the unreasonable cost makes the traditional financial accounting does not correctly reflect the economic activities took place the full costs and are unable to formulate the right policy for the enterprise to provide correct information. This shows that the cost of the scope of traditional financial accounting does not meet requirements of sustainable development, a modern enterprise in order to achieve sustainable development, we must change the scope of its costs.
The cost of the scope of green accounting in accordance with the requirements of sustainable development, determined. It not only reflects the economic costs of economic activities, but also reflects the economic activity generated by the non-economic costs. Specifically, it reflects the total cost of the community. The total cost of this social and economic activities by the material costs, labor costs, the cost of natural resources and environmental pollution cost components. So on a comprehensive measurement and revealed the production activities on the consequences of the socio-ecological environment for enterprises to formulate the right policy to provide correct information. This shows that green accounting in the social total cost of a comprehensive reflection of the economic activity generated by the cost, consistent with sustainable development.
2010-02-20 17:20:40 補充:
The basic objective of sustainable development is to achieve economic development, improve the utilization of natural resources and reduce environmental pollution and the degree of realization of economic, social and environmental "win." Therefore,
2010-02-20 17:20:54 補充:
in the process of economic development, while paying attention to economic benefits, we must take into account social and environmental benefits, three side by side.
2010-02-20 17:21:30 補充:
The traditional financial accounting in the economy were under the influence of assumptions that the company's biggest goal is to maximize the economic benefits of realizing their own, and for social and environmental benefits such as impact on social development
2010-02-20 17:21:44 補充:
of the non-economic benefits are not be considered. It is clear that sustainable development has become a modern enterprise development strategy under the conditions only consider the economic benefits of such behavior is incompatible with sustainable development requirements.
2010-02-20 17:22:44 補充:
Green Accounting in the emphasis on economic efficiency, while also considering social and environmental benefits that only the maximization of the three companies to achieve sustainable development is possible. In other words, green accounting is the total social benefits
2010-02-20 17:23:12 補充:
(social total revenue * economic + social + environmental benefits), emphasis on the benefits of a the expense of other sustainable development can not be called business.
2010-02-20 17:23:16 補充:
Sustainable development is a social project, it requires extensive public involvement, therefore, also required in the economic, social and environmental aspects of all relevant players were able to understand the business of
2010-02-20 17:23:39 補充:
economic, social and environmental costs and benefits. Traditional enterprise users of financial reports generally have close economic ties with the business units or individuals, such as business owners, investors, creditors, government departments, financial institutions and other social public.
2010-02-20 17:24:03 補充:
These units or individuals is not only fewer, but merely concerned about the economic efficiency of enterprises, can not meet the requirements of sustainable development
2010-02-20 17:24:19 補充:
. And green accounting report users are in the economic, social and environmental aspects of all relevant staff) including corporate management, investors, business owners! Business communities in the whole society, environmental protection
2010-02-20 17:24:37 補充:
departments, enterprise workers and nearby residents. For a variety of different requirements and purposes, they need to understand the green accounting and accounting reports. The user's increase would induce corporations to constantly improve their accounting system to
2010-02-20 17:24:48 補充:
better meet the requirements of sustainabledevelopment.
2010-02-20 17:25:03 補充:
The development of environmental accounting research in China started late, until the 20th century until the late 80s the introduction of environmental accounting theory. 90 years, only started one after another, presentations, the introduction of environmental
2010-02-20 17:25:15 補充:
accounting articles appear. 1994 Chinese Government formulated the "China Agenda 21 - Population, Resources and the Environment" white paper. 17 Great report will be sustainable development, defined as the social, economic, and environmental
2010-02-20 17:26:44 補充:
development of the basic strategic objectives, to develop ecological economy, resulting in our customers to request the establishment of environmental accounting system to ensure that the implementation of the strategy of sustainable development
2010-02-20 17:26:56 補充:
and eco-economic development needs.
2010-02-20 17:27:08 補充:
But so far, China's research on environmental accounting is not yet formed a complete system. At present, the state of pollution of major enterprises such as mining, chemical industry, oil and gas companies and other major sewage charges by the
2010-02-20 17:27:20 補充:
environmental protection departments in order to strengthen environmental protection. However, these costs and does not meet the expenditure required to restore the environment. Of natural resources consumed by an enterprise, in addition to the
2010-02-20 17:27:29 補充:
compensation fee collected by the state, resource tax endures, natural resources are free to use, while the mineral resources such as the value relative to the resources, only a very small part of it. At the same time stipulated by the state to sell or own
2010-02-20 17:27:41 補充:
resources, the number of products the number of products as the number of assessment, so that the use of resources is ignored, resulting in waste of resources.
2010-02-20 17:27:51 補充:
At present the cost of business expenditure on environment-related accounting treatment generally credited to the management fees, other operating expenses, sales charges, only a few credited the cost of production, so that enterprises can not occur
2010-02-20 17:28:03 補充:
in a targeted manner to its deal with environmental problems, nor did tax and other incentives to reach a fundamental environmental management initiative.
2010-02-20 17:28:49 補充:
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