研究绿色会计应该是站在会计的角度来看待绿色问题、环境问题,运用会计的思维体系和方法体系去加以分析、思考,以便解决发展经济与维护生态环境等方面的问题。建立我国绿色会计,不仅是一个会计问题,也是一个环境问题和社会问题,是运用科学发展观解决经济社会问题的重要方法和构建和谐社会的应有之义。 Studying green accounting should be based on the accounting point of view of green issues, environmental issues, the use of accounting thinking system and methodology to analyze and think in order to solve the problems of economic development and ecological environment. Establishing green accounting in our country is not only an accounting problem but also an environmental issue and a social issue. It is an important method to solve the economic and social problems by using the scientific development concept and the proper meaning of building a harmonious society.