关键词：绿色会计 会计体系 环保意识 社会责任
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...