对我国实行绿色会计的探讨

Research on the Green Accounting Implementation in China

绿色会计是指以自然资源和社会资源耗费的任何补偿为中心而展开的会计。该文拟从对在我国实行绿色会计的必要性、可能性和所遇到障碍进行分析,对在我国实行绿色会计提出些建议,并对绿色会计的执行效果如何评定和监督提出一些建议。

Green accounting refers to the kind of accounting mainly with any compensation to the natural and socialresources consumption. This paper Analyses the necessity and the possibility to do it in our country and some possible obs-tacles and also put forward some suggestions about practicing it and how to make some comments for assessing and moni-toring it.