As a branch of accounting development, what are the important reasons why green accounting is difficult to implement and how to solve it? Thank you. Green accounting is an emerging accounting discipline that emerged in the 1970s.

Its origin is mainly due to the rapid development of modern industry. Natural resources have been extremely exploited and waste materials have been discharged in large quantities. This has led to the deterioration of the human living environment, increasingly serious air pollution, frequent natural disasters, changes in the global climate, and ecological pollution.

The system is out of balance.

Therefore, the prominent issue facing contemporary accounting workers is how to reflect environmental natural capital in accounting measurements in order to implement sustainable development strategies and promote healthy social development.

As a result, the theory and practice of green accounting have gradually attracted attention at home and abroad.

The basic theoretical system and accounting system of green accounting are different from traditional accounting. This article attempts to make some analysis and discussion on this.

1. The basic theoretical system of green accounting Combining environmental issues with accounting theory is forced by the modern environmental crisis. The problems arising from it are no longer simply accounting issues, but more of a social issue.

The discussion on green accounting is still in its infancy, especially in my country, where the intensity is insufficient. Therefore, a basic system consisting of goals, assumptions and principles should be established as a guide.

(1) Green accounting objectives Green accounting objectives have two meanings: First, the basic objective - while urging enterprises to focus on economic benefits, they also attach great importance to the ecological environment and the laws of material recycling.

Rationally develop and utilize environmental resources and strive to improve social and environmental benefits; the second is the specific goal - to organize corresponding green accounting, and accounting should consider the full disclosure of environmental information.

(2) Green accounting assumptions As an emerging branch of accounting, green accounting assumptions have been inherited, revised and even innovated.

1. Accounting entity.

Applying the accounting subject hypothesis to green accounting gives it a new meaning on the basis of fully adhering to the original spirit, that is: applying the accounting subject hypothesis in green accounting not only assesses and reports the economics of the entity itself, but also

Assess and report an entity’s external diseconomy.

2. Multiple measurement.

The determination of measurement issues is a basic premise of accounting work, and it should be placed in an equally important position in green accounting.

The use of monetary measurement will form some financial indicators; the use of non-monetary measurement will form physical indicators, labor indicators, technical indicators and technical and economic indicators.

The advantages of monetary measurement are well known. However, in view of the particularity of the environment, it is not advisable to use monetary indicators alone, so the traditional monetary measurement assumption is changed to multiple measurement.

3. Sustainable development.

In addition to the four assumptions of traditional accounting, a new assumption must be added to green accounting, which is sustainable development.

In essence, sustainable development consists of two parts: "ecological efficiency" and "ecological equity". The first part is about the natural environment and human use of it, which is an environmental issue. The second part is about the relationship between generations.

The issue of balance between each generation is a social issue.

What green accounting has to do is to regard the environment as a valuable and measurable economic resource, and at the same time capitalize it into environmental assets, that is, this kind of assets can improve social benefits and maintain ecological benefits on the basis of ensuring economic benefits.

Therefore, green accounting requires expanding the vision to the relationship between accounting subjects and the ecological environment, taking into account sustainable development, and incorporating the entire social production and consumption and the corresponding ecological cycle into accounting in order to properly handle economic development and environmental protection.

dynamic relationship.

Sustainable development requires that corporate strategies and behaviors not only meet the interests of the company and shareholders today, but also protect the natural resources (including environmental resources) needed by future generations, reduce waste generation, strengthen recycling, reuse, etc., in order to obtain greater

Return on investment - green profits and progressive corporate image.

The meaning and inherent requirements of sustainable development are the basic premise for the establishment of green accounting, and are the fundamental constraints for us to construct a system of green accounting theory and methods.

(3) Basic principles of green accounting The basic principles of green accounting are the basis for carrying out green accounting work, which are mainly reflected in the following aspects, namely: taking into account both economic and environmental benefits; internalization of external influences; sociality; regulatory nature;

Some flexibility; mandatory disclosure combined with resource disclosure.

2. Green accounting system Since the relationship between enterprises and resources is complex, and there are many economic matters that cannot be measured in currency, when conducting accounting, it is necessary to confirm the accounting objects and contents, so as to reflect the relationship with the resources and environment to the maximum extent.

Relationship.

(1) Accounting objects of green accounting Green costs include natural resource costs, natural resource losses, environmental protection expenditures, etc.

Green income includes natural resource income, environmental pollution income, resource and environmental protection income, etc.

Green accounting income includes resource and environmental income, green profit, etc.

Green accounting mainly accounts and measures the development, maintenance and use costs of the natural environment, as well as the income and value compensation of environmental resources.