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1、由于人類(lèi)不斷擴(kuò)大社會(huì)生產(chǎn)活動(dòng)和經(jīng)濟(jì)行為的規(guī)模，直接導(dǎo)致和生存息息和關(guān)的環(huán)境不斷惡化，全球環(huán)境問(wèn)題越來(lái)越嚴(yán)重，保護(hù)環(huán)境的社會(huì)呼聲越來(lái)越高。企業(yè)在傳統(tǒng)會(huì)計(jì)體系中往往只注重經(jīng)濟(jì)利益而未考慮壞境保護(hù)，透支壞境資源來(lái)?yè)Q取經(jīng)濟(jì)利益。正是因?yàn)閭鹘y(tǒng)會(huì)計(jì)有這些缺陷，因此產(chǎn)生了綠色會(huì)計(jì)。國(guó)外發(fā)達(dá)國(guó)家對(duì)綠色會(huì)計(jì)的研究己冇時(shí)日，正朝縱深方向發(fā)展。而我國(guó)對(duì)綠色會(huì)計(jì)的研究剛起步，還處于借鑒與繼承階段，在此基礎(chǔ)上有局部創(chuàng)新。最近幾年，我國(guó)綠色會(huì)計(jì)理論研究取得了一些進(jìn)展，但研究方向還較為片面，沒(méi)有形成完整的理論體系。綠色會(huì)計(jì)核算內(nèi)容不明確，綠色會(huì)計(jì)的創(chuàng)新發(fā)展較為緩慢。木文通過(guò)對(duì)綠色會(huì)計(jì)相關(guān)問(wèn)題的研究，以期能對(duì)綠色會(huì)計(jì)在我國(guó)
2、的發(fā)展規(guī)范和完善起推動(dòng)作用。本文先介紹了綠色會(huì)計(jì)的內(nèi)涵、廿標(biāo)、理論體系、核算體系、職能等，以及在我國(guó)實(shí)行的重要性與必要性。其次介紹了綠色會(huì)計(jì)的發(fā)展現(xiàn)狀，通過(guò)分析找出我國(guó)綠色會(huì)計(jì)發(fā)展的問(wèn)題。再次是針對(duì)問(wèn)題提出對(duì)我國(guó)綠色會(huì)計(jì)發(fā)展的對(duì)策,希望對(duì)我國(guó)建立綠色會(huì)計(jì)體系盡一?份微薄之力。使全國(guó)人民重視環(huán)保，重視經(jīng)濟(jì)的可持續(xù)發(fā)展性，實(shí)現(xiàn)經(jīng)濟(jì)與口然的和諧發(fā)展。關(guān)鍵詞：綠色會(huì)計(jì)，核算體系，會(huì)計(jì)要素，可持續(xù)發(fā)展AbstractDuetoincreasinghumansocialproductionactivitiesandthesizeoftheeconomicbehavior,leddirectlytothe
3、associatedwithsurvivalenvironmentworsening,theglobalenvironmentproblemmoreandmoreserious,toprotecttheenvironmentofthesocietycallsformoreandmorehigh.Enterprisesinthetraditionalaccountingsystemoftenonlypayattentiontoeconomicinterestsandnotconsideringenvironmentalprotection,overdrawtheenvironmentalres
4、ourcesforeconomicbenefits.Itisbecausethetraditionalaccountingwiththesedefects,sothegreenaccounting.Inthedevelopedcountriesofthegreenaccountingresearchfortime,isdevelopingindepthdirection.AndthestudyofgreenaccountinginChinahasjuststarted,isstillinthelearningandsuccessionstage,onthebasisoflocalinnova
5、tion.Inrecentyears,greenaccountingtheoryresearchinChinahavemadesomeprogress,butresearchisstillrelativelyone-sided,notformacompletetheoreticalsystem.Greenaccountingcontentisnotclear,theinnovationofthegreenaccountingdevelopmentisrelativelyslow.Inthispaper,basedontheresearchofthegreenaccountingrelated
6、issues,inordertotoregulateandimprovethedevelopmentofthegreenaccountinginourcountrytopromoterole.Thispaperfirstintroducesthemeaningofgreenaccountingtheoreticalsystem,accountingsystem,functions,objectives,etc,aswellastheimportanceandnecessityofimplementinginourcountry.Secondlyintroducesthedevelopment
7、statusquoofgreenaccountingsthroughtheanalysisoftheproblemoffindoutgreenaccountingdevelopmentinChina.Againisinviewoftheproblemsandputsforwardsomecountermeasuresofthedevelopmentofgreenaccountingofourcountry,h
