- 1 decade agoFavorite Answer
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：
- 1 decade ago
The cost of traditional financial accounting is limited to the enterprise market marked economic costs, specifically, and economic activities and material costs, manpower costs and the cost of some natural resources, is all reflect the view of the economic activity and environmental costs and the cost of natural resources. Thus led to 虚夸 of revenue) which in turn encouraged at the expense of the environment, overdrafts, which have been acquired in the future benefit of) total neglect of the enterprise's continuous development. Due to the unreasonable cost calculation so that the traditional financial accounting does not correctly reflect the economic activity in the full cost, for formulates the right policy provides the correct information. This shows the traditional financial accounting cost does not conform to the requirements of sustainable development, modern enterprises in order to achieve sustainable development in relation to the cost of change.
2010-02-20 17:36:06 補充：
Green accounting cost in accordance with the requirements of sustainable development. It not only reflects the economic activities of the economic costs, and reflect the economic activity generated by non-economic costs. Specifically, it reflects the total cost of the community.
2010-02-20 17:38:37 補充：
The total cost of this kind of social and economic activities by the material cost-the cost of natural resources and environmental costs of pollution.
2010-02-20 17:38:51 補充：
To the full range of metering and reveal the enterprise production activities to the social consequences of ecological environment, formulates the right policy provides the correct information.
2010-02-20 17:38:56 補充：
This shows that green accounting of the total cost of the society in a comprehensive reflection of the economic activity in the costs, in accordance with the requirements of sustainable development.
2010-02-20 17:39:44 補充：
The basic objective of sustainable development is to achieve economic development and improve the utilization of natural resources and environmental pollution, the realization of economic, social and environmental-win-win of “. ”
2010-02-20 17:39:49 補充：
Therefore in the process of economic development in focusing on the economic benefits at the same time, you have to take into account both social and environmental benefits, the three parties.
2010-02-20 17:40:21 補充：
Traditional financial accounting in assumed under the influence of the view that the goal is to realize the economic benefits of itself, and for maximizing the benefits of social and environmental benefits, and so affect the social development of the non-economic benefits.
2010-02-20 17:40:27 補充：
It is obvious that in sustainable development has become a modern enterprise development strategy, this only consider the economic benefit of behavior is not in line with the requirements of sustainable development.
2010-02-20 17:41:37 補充：
Green accounting to pay attention to the economic benefits at the same time take into account both social and environmental benefits, that only implement the maximization of business is possible to achieve sustainable development.
2010-02-20 17:41:42 補充：
In other words, green accounting of the total receipts of the community, social and economic benefits for the total receipts * + social benefits + environmental benefits), has a bias in a blind us to the other benefits will not be called sustainable development enterprise.
2010-02-20 17:43:19 補充：
Sustainable development is a social system engineering, it requires the public a wide range of stakeholders, as a result, it requires that economic, social and environmental aspects of all stakeholders to understand the economic, social and environmental costs and benefits. .
2010-02-20 17:43:36 補充：
Traditional corporate financial reports are generally have close economic and business contact or personal, such as business owners, investors and creditors, government departments, financial institutions and other public.
2010-02-20 17:43:50 補充：
These units or individuals not only there, and only care about the economic benefits of the enterprise to meet the requirements of sustainable development.
2010-02-20 17:44:10 補充：
And green accounting reports the economic, social and environmental aspects of all the relevant officers) including enterprise management, investors and business owners!
2010-02-20 17:44:23 補充：
enterprise communities of the whole community, environmental protection Department, enterprises'staff and nearby residents.
2010-02-20 17:44:30 補充：
For a variety of different requirements and objectives, they need to know about green accounting and accounting reports. Users will encourage enterprises to improve their own accounting system, so as to better meet the requirements of sustainable development.
2010-02-20 17:45:02 補充：
I national development environmental accounting of late starting (grammar, until the 20th century until the late 1980s introduction environmental accounting theory.
2010-02-20 17:45:12 補充：
In the 1990s only)-Earth (album) a region overview, introduction environmental accounting article of May. In 1994 I States Government regulatory the Chinese Hollywood Conference-population, resources and environmental law, the white book.
2010-02-20 17:45:44 補充：
Seventeenth NPC report will be upwardly development cards for my national social, economic and environmental Association of harmonic development of fundamental strategic objectives and development economy,
2010-02-20 17:45:49 補充：
ecology and in  asked me to guest on the establishment of national environmental accounting systems in order to ensure to upwardly development strategy for the implementation of ecological and economic development needs.
2010-02-20 17:46:51 補充：
But so far, my country-related environmental accounting research also has not yet been formed sound systems. At present, the national market for pollution in major enterprises such as the mining industry, chemical industry enterprises, petroleum natural gas company,
2010-02-20 17:47:04 補充：
and so the main passage conservation branch of the levy of sewage fees to strengthen environmental protection). But these are not used to consumers Lake WRT environmental expenses.
2010-02-20 17:48:00 補充：
To contribute to the company's natural resources, in addition to the national collection of resources and provisional 償, resource tax and so on, all natural resources,
2010-02-20 17:48:11 補充：
and the foremost use mineral production resources such as universal service fee for the 償 phase aimed at achieving the resource value is quite small. Also for countries with a view to selling resource products of or self-used products of as Tuesdays with Morrie of taxes,
2010-02-20 17:48:16 補充：
so that the resources of use case languish, leading to resource the CTV television network.
2010-02-20 17:48:43 補充：
The current business environment is to contribute to a fee for expenses and value added services in the implementation of a Word,
2010-02-20 17:48:57 補充：
one finds Nikki on into management, other industrial services expenditures, sales to consumers, and so on,
2010-02-20 17:49:15 補充：
only the least number 86 in production costs, the company cannot have biographies of living persons to contribute to their phylogenetic of environmental problem under processing,
2010-02-20 17:49:21 補充：
no tax and other aspects of Prime measures,  and not , towns and villages with a packet sniffer governance environment of polar's rule.
2010-02-20 17:50:21 補充：
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