Application Study On Green Accounting Under The Sustainable Development

With the increasing scale of produce and economic activities in human society which results in the environment that the human-being rely on is suffered from worsening. Sustainable development is becoming a global problem which urges people to pay more attention to the environmental problem. The calls for environment protection are higher and higher.The traditional enterprise accountancy which only places high emphasis on the economic effect doesn’t take the environment factor into account, which causes people to acquire economic benefits by sacrificing environment and overdrawing the environment resources. The green accounting is born to overcome the defects of the traditional accountancy. In developed-country, green accounting research has been for some time, moving in the depth direction while it is in the starting phase in our countries which need to draw and inherit other’s achievement and partly produce innovation. In these years, our country has already get a little achievement on green accounting study, however the entire theory system has not taken form, which leads to concrete accounting content is difficult to make clear and develop slowly.By analyzing the defects of traditional accountancy, this paper mainly focuses on the research of green accounting in our country to improve its standards and theoretical system. This paper analyzes the current status and problems of our country’s green accounting in points of microcosmic view. Firstly, generally introduce the sustainable development and the trends of domestic and foreign. Secondly, discuss the intension、histoty、necessity、feasibility and current situation of green accounting of China. Secondly, discuss the intension, history, necessity, feasibility and current situation of China’s green accounting. Thirdly, describe the key element and then take one paper company for example, writing a green accounting report by using and verifying the above theories and methods. Lastly, some solutions are put forward for the green accounting, hoping to contribute for green accounting system.On the foundation of the predecessor’s research achievement, this paper makes further researches to the green accounting check system. By researching a paper company, is the author’s purpose is to establish a green accounting check system and to speed up the popularization of the green accounting which is able to make people to pay more attention to the environment protection and sustainable development in economics and finally achieve the harmonious development of the economy and the natural.