Ecological Philosophy Thoughts On Green Accounting

With the development and application of advanced science and technology, natural resources and ecological environment have been destroyed and bring about ecological crisis. People have strengthened their focus on ecological environment while pursuing economic interests to seek the green and harmonious world. Economic data information provided by the traditional accounting system in this context cannot fully meet the needs of the community and reflect completely and accurately symmetric information between economic benefits and environment resource cost. So how to establish and execute green accounting has become an emergent problem for sustainable development of economy and environmental protection.Green accounting is a new branch of accounting for the main purpose of environmental protection, helping to ease the crisis of ecological environment and promoting resource-saving and environment-friendly society construction. Based on summarizing the relevant research results, the research studies green accounting from the perspective of philosophy. The paper outlines the background and meaning of green accounting and expounds thought origin of green accounting, western ecological philosophy and theory of sustainable development; It analyses the theoretical value of green accounting from conceptions of nature, value and development. the natural view, values, outlook on development and other aspects; At the sametime it discusses ideological obstacles to implement green accounting in China, such as false concept of political achievements and development of local government officials, profit-persuing thought of enterprise, weak awareness of environmental protection of the public and moral lag of accounting practitioners; It explores solutions for these obstacles:adhere to the sustainable development concept; correct the one-sided political achievement concept; strengthen enterprise consciousness of environmental responsibility, change the short-sighted profit; strengthen publicity and education, promote the accounting practitioners to enhance the green accounting knowledge. In short, the green accounting has important theoretical value. Its development goes with the stream in our country. We should remove obstacles on the way to actuate its implement.