摘要：近年來環境惡化和資源枯竭問題日益嚴重，傳統會計只計有形成本不計環境代價的核算方式已不再適用，環境會計應運而生。為統籌經濟發展和環境保護，各國紛紛加入環境會計理論研究和實際運用的隊伍，使其成為會計學分支下一門日益壯大的綜合性學科。為適應可持續發展戰略的需要，我國的環境會計理論研究也開始起步，并在近幾年取得了一些階段性成果。本文著手研究在我國實行環境會計的必要性和可行性，闡述環境會計基本理論，介紹發達國家在環境會計理論研究和實踐中得出的先進成果，對比我國環境會計發展歷程和現狀，通過實例分析，得出可持續發展戰略下我國實行環境會計存在的問題和挑戰，并提出相應的對策，探討如何完善我國企業環境會計。對我國推進環境會計的應用，走可持續發展道路具有積極意義。

關鍵詞：可持續發展  環境會計  問題  對策  

Abstract: Our environment has been seriously damaged in recent years which has caused resources-exhausted.The traditional accounting that accounts only economic costs regardless of environmental costs is no longer applicable.Green accounting is bound to take its place.To strike a balance between economic growth and environmental protection,many country began to do researches on the theory and practice of green accounting,which makes it a growing comprehensive subject as a branch of accounting.In order to meet the need of sustainable development strategy,green accounting has also been studied in our country and we have made some achievements.This paper studies the necessity and feasibility of implementing green accounting in China,introduces the basic theory of green accounting and i the advanced achievements the developed countries made in theory research and practice in green accounting.By comparing with situations in China,this paper analyses some examples to find problems and challenges when practicing green accounting in china and give some solutions.

Key words: sustainable development  green accounting  problem  solution