摘要：近年来环境恶化和资源枯竭问题日益严重，传统会计只计有形成本不计环境代价的核算方式已不再适用，环境会计应运而生。为统筹经济发展和环境保护，各国纷纷加入环境会计理论研究和实际运用的队伍，使其成为会计学分支下一门日益壮大的综合性学科。为适应可持续发展战略的需要，我国的环境会计理论研究也开始起步，并在近几年取得了一些阶段性成果。本文着手研究在我国实行环境会计的必要性和可行性，阐述环境会计基本理论，介绍发达国家在环境会计理论研究和实践中得出的先进成果，对比我国环境会计发展历程和现状，通过实例分析，得出可持续发展战略下我国实行环境会计存在的问题和挑战，并提出相应的对策，探讨如何完善我国企业环境会计。对我国推进环境会计的应用，走可持续发展道路具有积极意义。
关键词：可持续发展 环境会计 问题 对策
Abstract: Our environment has been seriously damaged in recent years which has caused resources-exhausted.The traditional accounting that accounts only economic costs regardless of environmental costs is no longer applicable.Green accounting is bound to take its place.To strike a balance between economic growth and environmental protection,many country began to do researches on the theory and practice of green accounting,which makes it a growing comprehensive subject as a branch of accounting.In order to meet the need of sustainable development strategy,green accounting has also been studied in our country and we have made some achievements.This paper studies the necessity and feasibility of implementing green accounting in China,introduces the basic theory of green accounting and i the advanced achievements the developed countries made in theory research and practice in green accounting.By comparing with situations in China,this paper analyses some examples to find problems and challenges when practicing green accounting in china and give some solutions.
Key words: sustainable development green accounting problem solution
