摘 要:伴随着我国社会的生态环境破坏和自然资源枯竭的问题越来越不容忽视，各种公司在经营活动中遇到的环境问题也越来越多，越来越复杂。然而，与这种现状形成鲜明对比的是，在我国现有的会计体制中对于如何应对和解决这些环境问题缺乏一套完整、清晰、系统又准确的核算体系，到目前为止涉及到与公司经营活动有关的环境问题的会计信息不能在财务报表中得到完整而有效的反映。所以，从制度层次上规定公司中环境事项的核算标准，建立并完善绿色会计制度和准则，对于用会计方法来应对和解决环境问题会有非常大的帮助。现在，我国对于绿色会计的研究尚处于刚刚开始的起步阶段，尚未形成一套受到社会大众和企业公认的、可用于指导实务操作的绿色会计制度。这篇论文就是在这样的一个社会大背景之下，借鉴国外已形成的研究成果，结合我国目前的会计工作发展的实际情况，对我国建立健全绿色会计制度中的各种问题加以探讨，并提出改进的建议。
关键词：绿色会计；生态环境；可持续发展；建议
ABSTRACT:With the environmentquestian becoming prominent day by day,more and more environment issue of the enterprise occurs.However,the trodiontional enterprise accounting system does not have complete,systematic,clear accounting stipulation for these, this will make the enterprise can notdisclose the accounting information of correlation environmental issues effectively.Therefor,it has the extremely vital significance to regularize the accounting of enterprise environmental issues and construct the environmental accounting system from the institutional level.At present,our research of environmental accounting system is still at a preliminary stage.We have not formed a set of recognized environmental accounting system,which can guide to practical application.Therefor,this article learns from existing research at home and abroad,combine with enterprise accounting practice in our country,and take more deeply research on key issues of construction to environmental accounting system.
Keywords: green accounting; environment; sustainable development; suggestion
