近年来随着环保、低碳理念的建立,绿色会计的重要性也日趋凸显。从受托责任的角度来看,会计理论体系应承担一定的环保社会责任,从会计要素设置、信息披露以及审计等方面进行重构,以期建立符合环保理念和可持续发展战略要求的绿色会计理论体系。 In recent years, with the establishment of the concept of environmental protection and low carbon, the importance of green accounting has become increasingly prominent. From the perspective of fiduciary responsibility, the system of accounting theory should assume some social responsibility of environmental protection, and reconstruct from the aspects of accounting elements, information disclosure and auditing, so as to establish the green accounting theory system that conforms to the environmental protection concept and the strategy of sustainable development .