绿色会计制度是现代社会生态文明理念发展的产物,其主要议题在于协调经济发展与生态环境之间的关系,从而推动经济主体的长期、可持续地发展,并保证生态文明和环境良好。我国经济发展与生态环境的矛盾日益凸显,与此相反的是,绿色会计的发展却出现多种问题,集中表现在既有认识不足、法律制度不完善、人才缺乏和税收政策协调力不够等方面。在此背景下,分析我国绿色会计发展的影响因素,研究发展所需要的制度环境,就有了现实依据。 The green accounting system is the product of the development of the concept of ecological civilization in modern society. Its main topic is to coordinate the relationship between economic development and ecological environment so as to promote the long-term and sustainable development of economic subjects and ensure the ecological civilization and environment are good. Contrary to our economic development and ecological environment, however, the contradictions have been increasingly prominent. On the contrary, there are many problems in the development of green accounting, especially in the areas of lack of understanding, imperfect legal system, lack of qualified personnel and inadequate tax policy coordination. . Under this background, there is a realistic basis for analyzing the influencing factors of the development of green accounting in our country and studying the institutional environment needed for its development.