摘要
绿色会计是企业实现可持续发展的重要保证。从绿色会计产生的原因、企业实现可持续发展的条件、绿色会计与传统的企业财务会计的主要区别,以及要推行绿色会计应具备的条件方面阐述了企业只有实行绿色会计核算,才能实现可持续发展。
Green accounting is the important guarantee of the sustainable development of enterprises. This article includes the following aspects： the reason why green accounting appears, the conditions on which enterprises can realize the sustainable development, the main differences between green accounting and traditional financial accounting, and the ways to carry out green accounting. Based on these, the article expounds that only by putting green accounting calculation into practice can enterprises achieve sustainable development.
出处
《承德石油高等专科学校学报》
CAS
2008年第3期82-83,87,共3页
Journal of Chengde Petroleum College
关键词
绿色会计
可持续发展
环境
green accounting
sustainable development
environment
