一、绿色会计的提出绿色会计是在环境资源恶化和批判传统会计的基础上产生的。产业革命以来,随着经济的迅猛发展,自然资源遭到过度开采,废弃物大量排放,生态环境日益恶化。面对日益严重的环境问题,环境保护早已超出地域限制,成为一种全球性的、与人类发展息息相连的关键问题。2 First, the proposed green accounting Green accounting is deteriorating environmental resources and criticize the traditional accounting based on the resulting. Since the Industrial Revolution, with the rapid economic development, natural resources have been overexploited, a large amount of wastes have been discharged, and the ecological environment has deteriorated day by day. In the face of the increasingly serious environmental problems, environmental protection has already exceeded geographical restrictions and become a global issue that is closely linked to human development. 2