国际绿色壁垒的会计问题研究

国际绿色壁垒的会计问题研究(10000字)
摘  要：绿色壁垒是一种新型非关税壁垒，已越来越成为大部分国家国际贸易政策的一部分，它的产生直接损害了跨国企业和进出口商的经济利益。绿色壁垒的隐蔽性和灵活性特征决定了企业的决策者有必要通过绿色壁垒事件披露的会计信息来发现企业生产经营环节中存在的会计问题，并由此作出相应的会计决策，从自身的产业和经营结构进行改革来规避绿色管制带来的不利影响。本文从会计的角度研究国际绿色壁垒的问题，通过分析发现绿色壁垒主要影响企业产品成本、无形资产两大会计要素，企业现存针对国际绿色壁垒的成本、无形资产的计量、确认、核算中存在的问题。企业应建立对绿色资产、费用、效益等会计要素的独立核算，完善绿色会计核算体制，优化配置资源，产品达到国际质量认证标准，消除绿色壁垒对经济的不利影响，实现企业可持续发展。

关键词：国际绿色壁垒；成本；无形资产

Study on the Accounting Problems of the International Green Barriers
Abstract:The green barrier is a new type of non-tariff barrier.It has increasingly become most countries international trade policies and directly damage to the multinational corporations and economic interests of exporters and importers.Characteristics of green barriers is hidden and flexibility.Green barriers's features lead business decision-makers through the disclosure of accounting information on the green barriers events to find the accounting issues exist in production and business links and make the appropriate accounting decisions.From their own industries And reform the management structure to avoid the adverse effects of the green control.This paper studies the problems of international green barriers from the accounting point of view.Through the analysis found that green barriers mainly affect enterprises two accounting elements are the costs and intangible assets.Enterprise existing the problems of cost and intangible assets measurement and confirm against international green barriers.Enterprises should establish green assets,costs,benefits and other accounting elements of the independent accounting.Improve the system of green accounting,optimize resource allocation,the quality of products reach the international quality authentication standards,eliminate green barriers adverse impact for economy,realize sustainable development of the enterprises.
Keyword:International green barriers;Cost;Intangible asset