论我国实施绿色会计的必要性摘要目前，我国在绿色会计的研究和实施方面都比西方发达资本主义国家起步要晚。我国大部分企业逐利思想严重，无视生产给自然环境带来的破坏，并且还存在着一定的侥幸心理，想方设法的逃避有关环境治理部门的监督和管理。为此，在我国实行绿色会计有着十分重要的、积极的作用。企业在核算时并不反映环境因素的影响，传统的财务会计在进行核算时同样是不考虑企业环境行为所产生的费用支出，不核算和监督企业的环境收益和损失，不符合绿色会计核算的要求和环境保护发展的要求，违背了当前世界经济可持续发展战略的目标。在这种情况下，建立有环境保护核算体系在内的绿色会计系统就显的尤为重要，可以全面推动社会可持续发展，也是当今会计学未来发展的大方向和新的飞跃。关键词：绿色会计；可持续发展；实施；可行性AbstractAtpresent,ourcountryintheresearchandimplementationofgreenaccountingthanthewesterndevelopedcapitalismcountriesstartedtolate.MostofChina'senterprisesprofitthoughtseriously,ignoringtheproductionbringstothedestructionofnaturalenvironment,andtherearestillsomechances,supervisionandmanagementtryvariousdevicestoescapeonenvironmentalmanagementdepartment.Therefore,theimplementationofgreenaccountinginChinahasanimportant,positiverole.Theenterprisedoesnotreflecttheinfluenceofenvironmentalfactorsinaccounting,thetraditionalfinancialaccountinginaccountingisthesameregardlessofcorporateenvironmentalbehavioroftheresultingcosts,notaccountingandsupervisionofcorporateenvironmentalgainsandlosses,donotmeettherequirementsofgreenaccountingandenvironmentalprotectiondevelopment,contrarytothecurrentworldeconomicsustainabledevelopmentstrategy.Inthiscase,toestablishagreenaccountingsystem,accountingsystem,environmentalprotectionisparticularlyimportant,canpromotethesustainabledevelopmentofthesociety,butalsointoday'saccountingmajordevelopmentdirectioninthefutureandanewleapforward.Keywords:greenaccounting;sustainabledevelopment;implementation;feasibility目录一、绪论......................................................................................................................3（一）选题背景及意义......................................................................................3（二）绿色会计产生的背景...............................................................................4二、绿色会计概述....................................................................................................5（一）绿色会计的概念及目标...........................................................................5（二）绿色会计的确认和计量...........................................................................6（三）绿色会计的对象及要素确认...................................................................7三、我国实施绿色会计必要性...................................................................................9（一）是实现我国社会经济可持续发展的需要...............................................9（二）是企业自身发展的需要.........................................................................10（三）是强化我国环保意识的需要.................................................................10（四）是全球经济一体化的需要.....................................................................11四、我国实行绿色会计现状及可行性分析.............................................................11（一）绿色会计在我国推行的现状分析.........................................................11（二）我国实行绿色会计的可行性分析..................
