环境会计发展探讨

绿色会计的发展历经30多年的历史，在许多国家其理论和实际都取得了长足的进步，但就我们国家而言无疑还要经历一个循序渐进的较长的发展过程，怎样切合实际地走好绿色会计发展完善的每一步，这里提出了首先改变观念，然后建议建立初步的指标体系，并进一步实现绿色会计的价值核算以形成完整的绿色会计报表的体系。

Discussion of the Green Accounting Development

WT5BZ]Green accounting has developed for thirty years.Progress in theory and application have been achieved in many countries.But green accounting has still long process of development in China.How to go through every step of green accounting development?At first,the authors think people should change traditional concept,then suggest setting up initial norm system.Furthermore,perfect system of green accounting statement shoud be built as to realize value accounting.