摘要：在傳統(tǒng)的高投入、低產(chǎn)出的粗放型經(jīng)濟發(fā)展模式下，雖然世界經(jīng)濟得到了快速的發(fā)展，但是，由于人類對資源的過度開發(fā)與消耗，我們的生存環(huán)境也日益惡化，社會經(jīng)濟發(fā)展的環(huán)境基礎遭到了嚴重損害。為了實現(xiàn)經(jīng)濟的可持續(xù)發(fā)展，“綠色會計”便應運而生。本文在學習國內(nèi)外學者對綠會計的理論研究和實踐研究成果的基礎上，對綠色會計的基本理論進行了探討，進而分析了目前我國綠色會計在實施過程中所面臨的一系列問題。最后，本文針對我國綠色會計的實施現(xiàn)狀，提出了幾點促進綠色會計發(fā)展的對策。

關鍵詞： 綠色會計；現(xiàn)狀 ；對策

Abstract: Although the economy of the world developed fast in the traditional development mode, which is the low output with high investment, however, because of the overexploitation and over consumption of resources, our living environment is worse and worse. And the basic of the economic development suffered grave damage. In order to realize the sustainable development of the economy, "green accounting" appeared. Based on the study of the achievements about the green accounting obtained by the theoretical research and the practice, I discussed the basic theory of green accounting, and then I analyzed the problems that we faced in the process of implementing the green accounting in China. Finally, according to the actuality that the green accounting was implemented in China, some countermeasures were puts forward to promote the development of the green accounting. 

Keywords: green accounting; the present situation; countermeasures

　　本文主要采用文獻研究法，對綠色會計進行探討與研究。首先，在檢索相關文獻的基礎上對綠色會計產(chǎn)生的背景進行了分析，然后對綠色會計的相關概念進行界定，并將綠色會計與傳統(tǒng)會計進行對比分析，以明確兩者的區(qū)別，為后面的研究打下基礎。接著，對我國推行綠色會計這一新的會計核算制度的現(xiàn)狀進行分析，找出其面臨的問題和障礙，主要包括理論研究、制度的建立、監(jiān)督機制以及社會關注等方面。最后，針對以上問題和障礙，結(jié)合我國發(fā)展現(xiàn)狀，從四個方面提出相應的促進我國加速實施綠色會計的發(fā)展對策。