绿色会计是以货币为主要计量单位,以有关环境法律、法规为依据,研究经济发展与环境之间的联系,确认、计量、记录环境污染、环境防治、开发和利用的成本与费用,分析环境绩效以及环境活动对企业财务成果影响的一门新兴学科。它是以自然资源耗费应如何补偿为中心而展开的会计,笔者认为当前的绿色会计核算对象应包括以下内容:1、自然资源价值。包括矿藏、森林、水资源等自然资源,在会计上估价入账分期摊入成本,从而得到合理补偿。2、自然资源损耗。一是环境污染损失。由于资源消耗失控、发生重大事故及“三废”排放等引起的农田污染、鱼 Based on the relevant environmental laws and regulations, green accounting considers the link between economic development and the environment, confirms, measures and records the costs and expenses of environmental pollution, environmental prevention, development and utilization, and analyzes the environment Performance and environmental activities on the financial results of a new emerging disciplines. It is based on how natural resources should be compensated for the expansion of accounting, the author believes that the current green accounting objects should include the following: 1, the value of natural resources. Including mineral resources, forests, water resources and other natural resources, the accounting estimates the cost of amortization into the installments, resulting in reasonable compensation. 2, loss of natural resources. First, the loss of environmental pollution. Due to uncontrollable resource consumption, major accidents and farmland pollution caused by “three wastes” emissions, fish