绿色核算:并不过时——兼谈绿色核算的发展趋势  

Green Accounting:Not Outdated——On the Development Trend of Green Accounting

作　　者：张颖[1] 

机构地区：[1]北京林业大学经济管理学院,北京100083

出　　处：《中国地质大学学报（社会科学版）》2008年第4期31-34,共4页Journal of China University of Geosciences(Social Sciences Edition)

基　　金：国家社会科学基金资助项目(05BJY045);Program for New Century Excellent Talentsin University;NCET

摘　　要：通过对绿色核算的历史背景、两难境地、新的挑战、发展趋势和我国面临的选择的分析,文章指出:绿色核算尽管存在争议,但它作为衡量可持续发展的工具,为决策者提供资源损耗、生态平衡等基本信息的优势无可比拟。绿色核算虽然面临着定义、估价等挑战,但逐步改进、不断完善已成为一个新的趋势。文章建议我国应面对挑战,在国家层次上建立统一的核算框架、标准;选择一些核算基础较好、关系国计民生的资源资产纳入国民经济核算体系,并要加强管理、避免重复研究,公布有关研究成果,以促进国民经济核算的发展。Through analysis of the green accounting with its historical background, dilemmas, challenges and development trend and also of the choices that China faces in accounting, this paper points out that green accounting has unparalleled advantages for policy makers to provide some basic information of resources depletion, ecological balance and so on. Also the paper indicates that green accounting has become a new trend which has been gradually improved and constantly perfected although it faces the challenges of definition, valuation and so on. In the end, the paper suggests that China should establish a unified accounting framework and standard at the national level, choose some natural assets with better accounting basis and strongly related to the national economy and the people＇s livelihood into the national economic accounting system, strengthen the accounting management, avoid duplication of accounting research, and give the publication of the study results so as to promote the development of national accounting in China.

关 键 词：绿色核算 自然资产 环境 国民账户 可持续发展 

分 类 号：F23-05[经济管理—会计学]