THOUGHT ABOUT BULIDING THEORY SYSTEM OF GREEN ACCOUNTING
Xiaojing Liu
Abstract
Xiaojing Liu
Abstract
In our society, the ecological environment's quality has been destroyed seriously. The current accounting theory and practice in China can neither reflect the environmental cost of inspecting resource losses nor adapt to the implementation of the sustainable development strategy. Under China's existing environmental conditions, the green accounting's theory system has been discussed in this paper. In order to carry out green accounting well and more efficiently, some conceptions are put forward.
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In our society, the ecological environment's quality has been destroyed seriously. The current accounting theory and practice in China can neither reflect the environmental cost of inspecting resource losses nor adapt to the implementation of the sustainable development strategy. Under China's existing environmental conditions, the green accounting's theory system has been discussed in this paper. In order to carry out green accounting well and more efficiently, some conceptions are put forward.
Key concepts: Environmental accounting, Order (exchange), China, Sustainable development, Environmental full-cost accounting, Resource (disambiguation), Accounting, Carry (investment)