Regarding money as the main measuring unit,green accounting is a new subject which does research in the connection between the economic development and the environment,ensuring,counting and recording the environmental pollution and the environmental prevention as well as developing and making use of the cost and fees,analyzing the environmental performance and the effects made by environmental activities on the coporations' financial result.All above are based on the laws about environment.Under the guide of sustainable economic development,people pay more and more attention on the green accounting aimed at protecing the cost and worth of the entironment and providing entironment,which gains the agreement and certainty from more amd more people.With the development of chinese economy,green accounting will be valued day by day,and it will guide the practice of chinese economic development,enrich and complete the accounting theory to promote the rapid growth of chinese economy.
Key words:green accounting,sustainable development,accord development.
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会计专业在任何产业中都有很大的作用,在绿色产业中,作用有很多,比如说有风险控制,发展方向规划,项目可行性研究报告,上市预估及准备,最简单的,最基本的,产业的运行离不开会计的监管和运营,还有其他的等等。
会计的工作内容,包括对各种原始凭证进行审核,审核无误后,编制记账凭证,根据记账凭证登记各种明细分类账,对所有记账凭证进行汇总,编制记账凭证汇总表,根据记账凭证汇总表登记总账,负责账本的结账及对账编制相关会计报表,将会计资料装订成册并妥善保管。会计工作的环境一般是比较私密和安静的。