浅析绿色会计理论

Analysis on the Green Accounting Theory

阐述了绿色会计与可持续发展、绿色会计与环境问题之间的关系,介绍了绿色会计的理论结构和推行绿色会计的前提条件,提出了绿色会计实务操作的有关问题,指出绿色会计的研究有助于把企业的经济效益和整个社会效益结合起来,更利于社会经济的可持续发展。

This paper expounds the relations between the green accounting and t he sustainable development and between the green accounting and the environment problem, introduces the theoretical structure of the green accounting and the pr econditions for promoting the green accounting, puts forward some problems relat ive to the actual operation of the green accounting, and points out that the res earch of the green accounting is helpful to the combination of the economic bene fit and the social benefit of the enterprises, and is more helpful to the sustai nable development of the economy and the society.