基于绿色会计的海南国际旅游岛建设研究

研究基于绿色会计的视角,对海南国际旅游岛的建设进行了探索性的分析,通过文献分析与实地调研相结合的方法,认为海南国际旅游岛的发展必须重视绿色理念、绿色政策、绿色人才的完善。国际旅游岛的建设应以绿色认知为先导,以绿色会计理论为载体,以政府政策制定为保障,通过社会各方主体的共同追求而实现。研究旨在为完善绿色会计理论起到强化作用,有助于国际旅游岛的建设研究。

Research about Building Hainan International Tourism Island from the Perspective of Green Accounting

Abstract Base~ on the perspective of green accounting, the construction of Hainan International Tourism Island was explored. Combining the methods of literature review and field research, it was thought that the development of international tourism must pay attention to the green con- cept, green policy, green talent. Construction of Hainan international tourism island should use green awareness as the pilot, green accounting theory as the carrier, government policies as the indemnification, and finally realization by joint efforts of everyone. The study will have an im- portant effect on perfecting green accounting theory and have great significance on building Hainan international tourism island.