GLOBALNI POSLOVNI INFORMACIONI SISTEM VLASNIČKIH PRAVA NAD FAKTORIMA PROIZVODNJE
DOI:
https://doi.org/10.59864/FinAdv310204MRKljučne reči:
održivi razvoj, prirodni kapital, računovodstveno-informacioni sistem, zaštita životne sredine, globalizacijaApstrakt
Savremeni razvoj društva karakterišu intenzivne tehnološke, ekonomske i društvene promene koje, pored brojnih koristi, izazivaju sve izraženije pritiske na životnu sredinu i prirodne resurse. Ubrzana industrijalizacija, globalizacija i rast potrošnje doveli su do povećanja emisije štetnih gasova, degradacije ekosistema i klimatskih promena, zbog čega očuvanje prirodnog kapitala postaje jedno od ključnih pitanja održivog razvoja. U radu se razmatraju mogućnosti unapređenja postojećeg sistema upravljanja prirodnim resursima kroz razvoj savremenog računovodstveno-informacionog sistema i redefinisanje uloge države, privrednih subjekata i drugih učesnika u ekonomskom sistemu. Posebna pažnja posvećena je konceptu uključivanja prirodnog kapitala, odnosno kiseonika kao egzistencijalno važnog resursa, u proces ekonomskog vrednovanja i reprodukcije, sa ciljem unapređenja zaštite životne sredine i racionalnijeg korišćenja ograničenih resursa. Zaključuje se da integracija računovodstva održivosti, transparentnijeg upravljanja javnim finansijama i savremenih institucionalnih rešenja može doprineti efikasnijem upravljanju prirodnim kapitalom, očuvanju životne sredine i ostvarivanju dugoročno održivog ekonomskog razvoja.Preuzimanja
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