【摘要】 实现人与自然和谐、可持续发展是人类社会发展永恒的主题,绿色会计是构成绿色国民核算体系以及绿色GDP的微观基础。我国实施绿色会计具有重要的现实意义,可以清楚明了地反映生态效益和社会效益,评估企业的环境代价和资源利用率,采取有效措施引导企业走环保之路。更多还原

【Abstract】 To realize person harmoniously and steadily develop with nature is the eternal topic of the humaneconomy society development, the green accounting is the foundation which constitute green citizen check system andgreen gross domestic products, there are the important and realistic meaning to puts the green accounting into practicein our country ,and use accounting to clearly reflecting the ecosystem performance and the social performance, takingthe gauge of business enterprise price and the using of resource rate, adopt the valid measure business to leadingbusiness walking the road of environmental protection.更多还原