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在建立现代企业制度过程中,如果不注意资源的保护与环境的治理,长此以往,资源和环境问题趋向恶化,就会从根本上制约经济的发展。中国应借鉴发达国家的治理方法,“边发展、边保护、边治理”。政府一方面要利用自身的优势来保护资源和治理环境,另一方面要加紧环境和资源立法,约束企业、促进企业保护环境,而建立绿色会计正是其中的重要措施之一。
In the course of establishing a modern enterprise system, if we fail to pay attention to the protection of resources and the governance of the environment over the long run, the deterioration of resources and environmental problems will fundamentally constrain economic development. China should learn from the developed countries’ methods of governance, “while developing, protecting and governing.” On the one hand, the government should take advantage of its own advantages to protect resources and control the environment. On the other hand, it is necessary to step up environmental and resource legislation, constrain enterprises and promote enterprises to protect the environment. Establishing green accounting is one of the important measures.