The Confirmation of Factors and Measurement of Green Accounting

With the economic development,environmental resources are gradually damaged.In order to realize the sustainable development of economy,green accounting as a new branch of traditional accounting is in the making.However,there are still no common understanding for confirmation of factors and measurement of green accounting at present.Herein,according to the concepts of accounting factors and features of environment,five factors for green accounting including green asset,green liabilities,green owner's rights and interests,green expenses and green revenue,and six measuring methods for green accounting including actual cost,opportunity cost,marginal cost,human capital,change in productivity and spending in prevention,are proposed.