Discussion On Environmental Accounting Under The Harmonious Society

After the industrial revolution, the rapid development of science and technology has brought fast economic growth, which provides an abundance of material wealth for human society. While people enjoy their rich material life, the serious environmental problems attracted people's attention. In order to promote overall, harmonious and sustainable development of economy, society and environment, we proposed to build harmonious society. Harmonious society raises new requirement and new contents of environmental accounting.This paper reviews the relative of environmental accounting literature at home and abroad, expatiates on the connotation and relationship of harmonious society and environmental accounting, then summarizes the theoretical basis of traditional environmental accounting, and its limitation. Further perfect the new environmental accounting theory system under the harmonious society. Finally, with the consideration of our national conditions, raise some countermeasures and suggestions for environmental accounting development.