绿色会计的核算

On the Caculation of Green Accounting

绿色会计的核算对象 ,区别于传统会计的显著特点是增加了自然环境内容 ,特别重视环境科学与会计实务的结合。由于企业与自然环境关系复杂 ,考虑到目前绿色会计核算技术方法的可操作性 ,我们可以从绿色资产、绿色成本、费用以及绿色收益等几个方面来核算。

Costing subject of green accounting is diffrent from traditional accounting,it not only increase the natural enviroment,but also pay more attention to the combining of the enviromental science and accounting practice Because of the complexity of the enterprise and the natural enviroment,and account for the manenrerability of green accounting techonology,we can caculate from these aspects:green asset;green cost;costing and green income,etc.