浅议绿色会计

传统的会计核算体系和国民经济核算体系 ,未考虑和核算资源及环境的价值 ,也未将环境污染和资源耗竭所造成的损失从国内生产总值和企业利润中扣除 ,已不适应今天的情况 ,此乃绿色会计产生的原因。绿色会计计算出来的是经过环境调整的国内生产总值和企业利润 ,是符合可持续发展战略和科学发展观要求的。文章从分析资源环境问题和传统会计体系的缺陷入手 ,阐述了绿色会计的任务和核算内容 ,并提出了在我国建立绿色会计的设想。

Discussion on the Green Accounting

Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise's profits. This state has not already fitted the contemporary requirements. This is the reason of bringing about green accounting. The green accounting accounts environmental factor in GDP and enterprise's profits and accords with the demands of sustainable development strategy and science develops sight. The paper analyses the environmental problems and the shortcomings of traditional accounting system and expounds the tasks and contents of the green accounting and puts forward the proposals for implementing green accounting in China.