CAJ | 학술논문

从企业---微观主体出发，结合古典经济学和“木桶原理”中的“短板”与“长板”理论，阐述我国企业实施绿色会计的必要性；从深市主板上抽取118家上市公司，通过对其财务报告的分析，得出我国企业实施绿色会计存在的问题，并从成本---效益的角度对其原因进行分析；从会计准则的完善、绿色会计人员的储备、奖惩制度、角色的转变四个方面提出企业实施绿色会计的建议。
종기업---미관주체출발，결합고전경제학화“목통원리”중적“단판”여“장판”이론，천술아국기업실시록색회계적필요성；종심시주판상추취118가상시공사，통과대기재무보고적분석，득출아국기업실시록색회계존재적문제，병종성본---효익적각도대기원인진행분석；종회계준칙적완선、록색회계인원적저비、장징제도、각색적전변사개방면제출기업실시록색회계적건의。
This paper expounds the necessity of China's enterprises implementing green accounting at the point of the enter-prises-microscopic principal , combined with the classical economics and the “short board” and “long board” theory of“Barrel Theory”.118 financial reports from Shenzhen Mainboard have been investigated , and it is concluded that China's enterprises have problems in implementation of green accounting , the reasons of which have been analyzed from the cost -benefit perspective .Based on the improvement of accounting criterion , reservation of green personnel , reward system as well as role changes , several suggestions are proposed on implementation of green accounting .