“绿色会计”理论初探

Preliminary Discussion on Green Accounting System

由于自然资源的掠夺性开发和以牺牲环境为代价赚取经济利益最大化的现象还不同程度存在,使扣除经济活动中投入的环境成本后的国民生产总值——绿色GDP得到普遍关注。绿色会计是为保护生态环境而研究生态环境成本和价值、提供生态环境变化信息的环境会计,已越来越受到人们关注。文章就绿色会计概念、目标、主体、客体、科目设置及信息披露作为重点,进行了初步探讨。

The phenomena of predatory natural wealth exploitation and obtaining best benefit at the expense of environment have aroused universal concern over green GDP--gross national product deducting environment cost invested in economic activities. Green accounting is environment accounting which, aiming at protecting eco- environment, studies cost and value of eco- environment and provides information of eco - environment change. The paper gives a preliminary discussion on the concept, motivation, subject and object, headings and information announcement of green accounting.