绿色会计由经济学、资源环境学、生态学和会计学等多学科交叉渗透而成,是适应可持续发展模式的一种新型会计核算体系。本文以医药生产企业为例,分析了在医药生产企业实施绿色会计制度的必要性,并提出对绿色会计要素确认、计量的标准以及实施过程中应该注意的问题。 Green accounting is a multi-disciplinary cross-discipline of economics, resources and environment, ecology and accounting. It is a new type of accounting system that adapts to the sustainable development mode. In this paper, taking pharmaceutical manufacturing enterprises as an example, the necessity of implementing green accounting system in pharmaceutical manufacturing enterprises is analyzed, and the criteria of confirming and measuring green accounting elements and the problems that should be paid attention to in the process of implementation are put forward.