摘要：在過去的20年中，中國雖是世界經濟增長最快的國家之一，然而中國經濟增長的GDP中至少有18%是依靠資源和生態環境的透支獲得的，這已超出了可持續發展的承載能力。在已落幕的十八大中，生態文明建設首次被納入中國特色社會主義事業總體布局，這預示著我國生態文明建設將作為一切發展的基礎。

　　　然而長期以來，我國未將環境和資源成本等因素納入會計核算成本，是導致資源過度開發、無效利用和嚴重浪費的重要因素之一，因此，綠色會計是我國向"高產出、低能耗、低污染、低浪費"的集約型經濟增長方式轉變的必然要求。

　　　但由于我國現今對于綠色會計制度和準則的不完善，企業為實現自身經濟利益而忽略對環境、資源的保護，社會公眾缺乏對于綠色會計的監督，以及綠色會計專業人才的匱乏，我國的綠色會計還是難以切實實施。

　　　本文通過對我國綠色會計具體實施現狀的分析，并結合現實情況，為我國綠色會計的推進提出相應的建議，使生態文明建設的環保意識扎根于社會公眾的意識中，為中國綠色會計的實施開拓一條新的道路，為實現黨的十八大提出的“五位一體”打下堅實的基礎。

關鍵詞：綠色會計 會計體系 環保意識 社會責任

Abstract：In the past 20 years, although China is one of the fastest economy growing countries in the world, at least 18% of the growth of China’s GDP has relied on the overdraft of the resources and the ecological environment, which has been beyond the capacity of the sustainable development. In the 18th National Congress of China, the construction of ecological civilization was firstly incorporated into the China characteristics of general layout of socialist cause, which indicates that the construction of ecological civilization in our country will serve as the basis for the development of all.

  However, the fact that China hasn’t considered the environment and resources cost into the accounting cost, is one of the most important factors which leads to the over exploitation of resources, inefficient use and serious waste. Therefore, the green accountant is an inevitable requirement for China's transformation to the intensive economic growth methods, which means "high output, low energy consumption, low pollution and low waste".

　　　Due to the fact that China's current system and principle of green accountant are not perfect, the companies neglect the protection of the environment and resources in order to realize their own economic interests, the green accountant is lack of the supervision of the society and public, and the professional talents, the green accountant of our country is still difficult to be actualized.

　　　In this article, through the analysis of the present situation of the green accountant in our country, and combining with the reality, we will propose the corresponding suggestions for promoting the green accountant in China, making the environmental protection consciousness of the construction of ecological civilization root into the consciousness of  social public, developing a new way for the implementation of China’s green accountant, and also laying a solid foundation for the "five-in-one" principle which was proposed in the 18th National Congress of China.

key words: Green accountant  Accounting system  Consciousness of environmental protection  Social responsibility