本文回顾了国内外绿色会计理论的发展,介绍了可持续发展理论、排放权理论、环境会计信息披露理论、成本管理理论四种具有代表性的绿色会计理论的发展脉络和最新研究进展。根据我国电力行业特点结合排放权理论和环境会计信息披露理论,指出电力行业绿色会计未来发展需关注的方向。 This paper reviews the development of green accounting theory at home and abroad, and introduces the development of the four representative green accounting theories of sustainable development theory, emission rights theory, environmental accounting information disclosure theory and cost management theory and the latest research progress. According to the characteristics of China’s power industry combined with the emission rights theory and environmental accounting information disclosure theory, pointed out that the power industry should pay more attention to the future development of green accounting.