浅谈绿色会计

绿色会计(Green Accounting),又称环境会计,是将会计学和自然环境相结合,采用多元化的计量手段和属性,以相关环境法律、法规为依据,研究经济发展与环境资源之间的关系,并运用专门方法对企业给社会环境资源造成的收益和损失进行确认计量、提示、分析,以便为决策者提供环境信息的一种会计理论和方法。

The green accounting called as the environment accounting again is a subject in which the relationship between, economy development and the holding power of natural resources inspected by means of combining conventional accountancy and thought of environment protection in accordance of related lows and regulations. In this paper in order to provide references a benefit and losses analysis was made for enterprises planning and management.