摘要
我国现有的会计理论和实践活动,不能反映监督资源损耗的环境成本,不适应可持续发展战略的实施。实行绿色会计是必然趋势,绿色会计对传统会计造成了一定的冲击,本文就绿色会计理论体系及核算体系做一些分析和探讨。
The current accounting theory and practice in China can neither reflect the environmental cost of inspecting resource losses nor adapt to the implementation of the continuous development strategy. It is necessary to implement green accounting, which lashes the traditional accounting.
