摘 要:伴隨著我國社會的生態環境破壞和自然資源枯竭的問題越來越不容忽視，各種公司在經營活動中遇到的環境問題也越來越多，越來越復雜。然而，與這種現狀形成鮮明對比的是，在我國現有的會計體制中對于如何應對和解決這些環境問題缺乏一套完整、清晰、系統又準確的核算體系，到目前為止涉及到與公司經營活動有關的環境問題的會計信息不能在財務報表中得到完整而有效的反映。所以，從制度層次上規定公司中環境事項的核算標準，建立并完善綠色會計制度和準則，對于用會計方法來應對和解決環境問題會有非常大的幫助。現在，我國對于綠色會計的研究尚處于剛剛開始的起步階段，尚未形成一套受到社會大眾和企業公認的、可用于指導實務操作的綠色會計制度。這篇論文就是在這樣的一個社會大背景之下，借鑒國外已形成的研究成果，結合我國目前的會計工作發展的實際情況，對我國建立健全綠色會計制度中的各種問題加以探討，并提出改進的建議。

關鍵詞：綠色會計；生態環境；可持續發展；建議

ABSTRACT:With the environmentquestian becoming prominent day by day,more and more environment issue of the enterprise occurs.However,the trodiontional enterprise accounting system does not have complete,systematic,clear accounting stipulation for these, this will make the enterprise can notdisclose the accounting information of correlation environmental issues effectively.Therefor,it has the extremely vital significance to regularize the accounting of enterprise environmental issues and construct the environmental accounting system from the institutional level.At present,our research of environmental accounting system is still at a preliminary stage.We have not formed a set of recognized environmental accounting system,which can guide to practical application.Therefor,this article learns from existing research at home and abroad,combine  with enterprise accounting practice in our country,and take more deeply research on key issues of construction to environmental accounting system.

Keywords: green accounting; environment; sustainable development; suggestion