Green Accounting Theory And Practice

In the current economic time,corporations tend to over exploit and pollute natural resources in the pursuit of maximization on their own behalf and interest,Such practices of corporations result in increasingly serious environmental problems and direct threats to the sustainable development of human society.In this situation,all countries in the world are aware of the importance of environmental protection.At present,there has been a surge of environmental protection in the world,which has brought about many changes in all trades and professions.The shift in the accounting profession is reflected in the emergence and implementation of green accounting.Many scholars are devoted to the study of green accounting in order to find a reliable way to promote the coordinated development of environment and economy.However,since the implementation of the policy of reform and opening to the outside world,China has wasted a great deal of natural resources in pursuit of rapid economic development.At the same time,it caused serious damage to the natural environment,caused many social and environmental problems,and threatened the sustainable development of China's economy.Therefore,the coordinated development of economy and environment is a long process,and can not achieve the expected goal in a short time.In Scientific Outlook on Development under the guidance of our country need to actively promote green accounting,emphasizes that in the process of economic development,reduce the consumption of natural resources,the importance to protect the environment,let the environment is no longer a factor restricting the further development of our country economy,the environment and achieve common economic development.Green accounting,as a product of the new era,is a newdiscipline accompanied by environmental problems.This paper is based on the scientific outlook on development theory,starting from the meaning and accounting characteristics of green accounting,combined with domestic and foreign research on Green Accounting,analyzes the necessity and importance of the implementation of green accounting in our country,and the implementation process of green accounting obstacles,and puts forward some improvement suggestions.