Green Accounting Development And Application In China

The natural resource belongs to all mankind. It is the responsibility of every generation to protect good natural environment and to leave one clean world for the descendant. The foundation of Green Accounting System means that the coordinated development between the economy, the society and natural resources, which calls for enterprises to take into consideration social interests while pursuing the development speed of the economy and benefits. The traditional development model of enterprises is the low output with high investment, the high consumption of and low utilization ratio of the natural resource, the increase of waste and emission, and the serious environment damage. This extensive operation has seriously damaged the environmental foundation of enterprises' economic development, causing overexploitation and over consumption of resources, regeneration of the ecological environment and compensation ability lag behind seriously, hinder further developments of enterprises. So, from the long-term point of view, only with increasing the input of environmental protection, paying attention to Green Accounting, and reducing deterioration of the environment, enterprises can increase the development potentiality, making enterprises in the advantage position in the competition. There are seven parts of the thesis altogether to discuss the theory and application of Green Accounting:The first part is from the point of the environment, it claims that, with the sustainable development, the present tasks of environment of a traditional enterprises and traditional accounting's limitation in reflecting environmental information.The second part includes three segment parts, First, it is a summary to Green Accounting, Second, it is basic standpoint of introducing Green Accounting, Finally, it explains the target, goal, supposing and principle of Green Accounting.The third part is the discussion of Green Accounting key elements, according to characteristic, confirm, classify, and the standard to describe environmental assets, environmental expenses and environmental benefit separately. In the fourth part, the thesis discusses the measurement of Green Accounting, including the value of Green Accounting key elements.The fifth part explains that the application of subject setting up and book-entry of Green Accounting.The sixth part is the description the report of Green Accounting.The seventh part provides an idea that Green Accounting developments and suggestions in our country.