更新时间：02-24 （刘教授）提供原创文章
摘要：在传统的高投入、低产出的粗放型经济发展模式下，虽然世界经济得到了快速的发展，但是，由于人类对资源的过度开发与消耗，我们的生存环境也日益恶化，社会经济发展的环境基础遭到了严重损害。为了实现经济的可持续发展，“绿色会计”便应运而生。本文在学习国内外学者对绿会计的理论研究和实践研究成果的基础上，对绿色会计的基本理论进行了探讨，进而分析了目前我国绿色会计在实施过程中所面临的一系列问题。最后，本文针对我国绿色会计的实施现状，提出了几点促进绿色会计发展的对策。
关键词： 绿色会计；现状 ；对策
Abstract: Although the economy of the world developed fast in the traditional development mode, which is the low output with high investment, however, because of the overexploitation and over consumption of resources, our living environment is worse and worse. And the basic of the economic development suffered grave damage. In order to realize the sustainable development of the economy, "green accounting" appeared. Based on the study of the achievements about the green accounting obtained by the theoretical research and the practice, I discussed the basic theory of green accounting, and then I analyzed the problems that we faced in the process of implementing the green accounting in China. Finally, according to the actuality that the green accounting was implemented in China, some countermeasures were puts forward to promote the development of the green accounting.
Keywords: green accounting; the present situation; countermeasures
本文主要采用文献研究法，对绿色会计进行探讨与研究。首先，在检索相关文献的基础上对绿色会计产生的背景进行了分析，然后对绿色会计的相关概念进行界定，并将绿色会计与传统会计进行对比分析，以明确两者的区别，为后面的研究打下基础。接着，对我国推行绿色会计这一新的会计核算制度的现状进行分析，找出其面临的问题和障碍，主要包括理论研究、制度的建立、监督机制以及社会关注等方面。最后，针对以上问题和障碍，结合我国发展现状，从四个方面提出相应的促进我国加速实施绿色会计的发展对策。