Analysis on the Green Accounting Theory

This paper expounds the relations between the green accounting and t he sustainable development and between the green accounting and the environment problem, introduces the theoretical structure of the green accounting and the pr econditions for promoting the green accounting, puts forward some problems relat ive to the actual operation of the green accounting, and points out that the res earch of the green accounting is helpful to the combination of the economic bene fit and the social benefit of the enterprises, and is more helpful to the sustai nable development of the economy and the society.