Research On Comparative Study Of Environmental Resources Green Accounting Based On The Marx's View Of Nature

300 years of the Industrial Revolution brought technological advances and increasing social productivity, ability for human intervention in nature has reached an unprecedented height, conquest of nature has become one goal. However, when human beings hold high the banner of economic development, the consumption of excessive production and consumption is also on the nature of any age more than ever. Excessive consumption of resources, increasing environmental pollution, ecological balance has been severely damaged, nature has a red light to the world.Deteriorating ecological environment is brutal destruction of human imagination for a better future continued deterioration of the ecological environment will not only bring disaster to one generation, but also will continue to affect the survival and development of generations or even dozens of generations. When humans realize that the destruction of environmental resources has begun to affect economic development, but also a direct threat to human survival, the concept of sustainable development comes with the tide of fashion. Concept of sustainable development is based on the harmonious development between man and nature on the basis of the main contents of without prejudice to the environmental resources and interests of future generations, emphasizing the harmony between man and nature.At this moment opened the writings of Marx once again, we cannot help feeling with a strong forward-looking and guidance relationship between man and nature, In his book "1844-and Philosophical Manuscripts" and "Das Kapital", Marx, foresee materialistically and dialectically a series of ecological problems will be brought by the developing relationship between man and nature, and profound and thorough exposition of a series of theories of the relationship between man and nature. Marx and social development based on the nature of the inherent unity between a deep understanding of the relationship between that man and nature, the relationship between the practice of fact, the performance of man to nature. Marx's view of nature advocated a humanitarian in nature, stressing that according to most laws of nature but also most of the requirements to transform human nature and use nature, and ultimately to achieve a harmonious development between man and nature. Marx's view of nature on the concept of sustainable development theory and practice has a profound impact.With the concept of sustainable development is growing in popularity, less active in the world into economic activity in the costs of environmental resources, environmental resources of green accounting practice. Gradually made a variety of targeted green accounting indicators of environmental resources, the United Nations Statistics Division has developed a system of integrated environmental and economic accounting (SEEA), to guide the world's environmental resources to carry out green accounting, Norway, Finland and other developed countries according to their actual national conditions and development of national environmental resource accounting system and put into practice green. Based on the existing environmental resources, the contents of the green accounting indicators and detailed comparative analysis of China's green accounting practice of environmental resources to carry out for reference.The face of China's growing environmental damage and resource depletion, environmental resources to carry out China's green accounting is imperative. Green accounting of national environmental resources of a late start, China has so far failed as Sweden, Finland and other developed countries to develop a complete set of green environmental resource accounting system. However, many domestic scholars working on the same line with China's national conditions and environmental resources of green accounting methods, Chenxi Kang (1992) proposed investment-Exclusive-output model, and analysis of water resources; Remington (1993-2006) in the SEEA basis, through the establishment of the main-connection-satellite account system, from the economic activities on the environmental resources of both consumption and occupancy, reflecting the economic system and the relationship between resources and the environment; Xiaoming Pan (1999) developed a social and ecological accounting matrix, in the conventional social accounting matrix based on the resources and the environment by adding two two accounts; Shu-Lin Wang (2001) from the perspective of the environmental accounts-resources economic accounting system; State Environmental Protection Administration and NBS jointly launched in 2004, the China Environmental green Accounting project, and published the "2004 China Environmental green national Accounting Study Report."In order to truly achieve sustainable human development in harmony with nature, establish and improve China's environmental resources, the practice of green accounting system has great practical significance, our environmental resources, there are still a lot of green accounting problems and shortcomings. China's current accounting practices for environmental resources, green face institutional and technical problems. China's current environmental resources, including environmental and green accounting statistics and regulations, policies and evaluation criteria, including relevant laws and regulations remain the basic blank. Environmental resources in the natural assets of green accounting definition of property rights, market pricing and environmental costs of technical processing is still a worldwide problem. In addition, our environment there is a comprehensive green accounting research shortcomings.The establishment of environment-friendly, resource-saving society, to carry out environmental resource accounting practice green is not just a national responsibility, it is our every manufacturer, every social and civic responsibility. State should improve the implementation of related environmental resources of green accounting laws and regulations, environmental resources as soon as possible so that the system of green accounting standardization and institutionalization; to really work on environmental resources, green accounting, you must create a sound environment in the enterprise resource accounting system of green accounting; environmental resources will be deeply rooted concept of green accounting, and only aware of all the people thinking green environmental resource accounting for the importance of each of our citizens, environmental resources related to specific accounting of green accounting to be able to work smoothly in depth. The actual existence of our country's environmental resources, improving environmental resource of green accounting methods, step by step to carry out practical workResources and environmental issues are complex, the economic interests of all aspects of the development process can be described as indeed affect the whole body. On the surface, resources and the environment is generated in the process of economic development "by-product" is one, but in essence it reflects the profound human, man and nature, between the interests and the interests of the game. In an increasingly serious ecological damage to the environment today, and only really understand the harmonious development between man and nature the basis of the Marxist view of nature, able to carry out a scientific and effective environmental resource green accounting practice.