A Preliminary Study on the Implementation of Green Accounting in China

Green accounting is generated on the basis of the environment resources worsening and revising traditional accounting.It appeared as early as 1960s and developed rapidly in the 90s.China's current accounting theory and practice cannot reflect the environmental costs of surveillance resources loss and also cannot adapt the sustainable development implementation.Implementing the green accounting system in China is not only an accounting issue,but also a social problem.This paper summarizes the various representative views and gives some preliminary ideas about establishing gradually the green accounting system in China.