浅谈我国的绿色会计

The Development of Green Accounting in China

现今社会经济日益膨胀,但对资源的过度开发、利用使环境的恶化程度愈加严重,绿色会计能够有效地解决经济发展过程中出现的生态环境保护问题。目前,我国仍没有形成一套环境会计理论的完整体系,核算体系和实践体系也不完整,绿色会计相关理论尚不成熟,政府和企业等不够重视,法律法规尚不完善,专业人才稀缺。我国应加强对绿色会计的研究,完善相关法规和制度,健全核算体系;加快培养绿色会计专业人才,提高国民的环保意识;建立绿色会计审计制度,加强社会监督和政府监督,以实施我国目前环境现状对绿色需要。

China＇s economy has grown rapidly in recent years, but the excessive development of resources has worsened environmental deterioration. Green accounting is a solution to the environmental problems arising in the economic development process. However, there is not a complete theory system of environmental accounting. The accounting system and practice system need to be improved. Theories con- cerning green accounting remain incomplete. The government and enterprises pay insufficient attention to green accounting. Relative laws and regulations are unsound. Professionals of green accounting are in short supply. China should invest more in the study of green ac- counting, improve relative laws and regulations, and complete the accounting system. The supply of professionals of green accounting should be accelerated and the national awareness of environmental protection should be enhanced. A green accounting audit system should be established and the supervision of the society and the government should be intensified.