Discussion on the Green Accounting

Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise's profits. This state has not already fitted the contemporary requirements. This is the reason of bringing about green accounting. The green accounting accounts environmental factor in GDP and enterprise's profits and accords with the demands of sustainable development strategy and science develops sight. The paper analyses the environmental problems and the shortcomings of traditional accounting system and expounds the tasks and contents of the green accounting and puts forward the proposals for implementing green accounting in China.