可持续发展框架下的环境会计问题研究——兼论会计账户与会计报表的“绿色化”

The study on the environmental accounting under sustainable development framework

我国可持续发展战略对环境会计提出越来越高的要求。环境会计账户体系的设置要求推进会计账户的“绿色化” ,建立绿色资产账户、绿色负债账户、绿色支出账户、绿色收益账户 ;环境会计报表披露要求推进会计报表的“绿色化” ,建立绿色资产负债表 。

The Sustainable development strategy of our country puts forward higher and higher request for the environmental accounting. The establishment of account systems of the environmental accounting demands pushing on the 'green' of the accounts and setting up green assets account, green liabilities account, green expenditure account and green income account. The disclosure of the environmental accounting statement demands carrying forward the 'green' of the accounting statement and setting up green balance sheet, green income statement and green cash flow statement.