对绿色会计若干问题的探讨

Discussion on Several Problenms about Green Accounting

经济快速发展带来了环境污染和生态失衡的负面影响,如何解决经济发展与环境保护的矛盾,促进社会经济的可持续发展,已成为世界各国共同关注的问题。应该看到,日益兴起的环境保护运动在许多方面对传统的财务会计造成了冲击,使得绿色会计在研究对象、会计要素、会计计量以及会计揭示等方面有别于传统会计。

The rapid development of economy has brought bad offect on environ mental polution and ecosytem balance.It has become an all-concernede problem of how to solve the contradiction between the economic development and the environmental protection and promote the continued advance of social economy.It should be realized that the increasingly grown movements for protecting environment have great impect on the traditional financial accounting and it makes the green accounting differs from the traditional accounting in the obpect of study. Accounting factors: accounting calculation,and the auourltiong revealing,about which this essay will make some analysis and discussion.