关于绿色会计在中国实行的初步探讨

A Preliminary Study on the Implementation of Green Accounting in China

绿色会计是在环境资源恶化和修正传统会计的基础上产生的。早在20世纪60年代绿色会计就已出现,并在90年代得到快速发展。随着社会经济的快速发展,资源短缺、环境污染和生态破坏的矛盾日益尖锐。我国现有的会计理论和实践活动,不能反映监督资源损耗的环境成本,不适应可持续发展战略的实施。作者认为,在中国实施绿色会计制度,尚有大量的问题需要研究,尚需经历比较漫长的道路。它不仅是一个会计问题,也是一个社会问题。作者拟对目前存在的各种有代表性的观点进行归纳总结,并就在中国逐步建立绿色会计制度问题谈几点初步设想。

Green accounting is generated on the basis of the environment resources worsening and revising traditional accounting. It appeared as early as 1960s and developed rapidly in the 90s. China＇s current accounting theory and practice cannot reflect the environmental costs of surveillance resources loss and also cannot adapt the sustainable development implementation. Implementing the green accounting system in China is not only an accounting issue, but also a social problem. This paper summarizes the various representative views and gives some preliminary ideas about establishing gradually the green accounting system in China..