What are the characteristics of green accounting?

As a branch of accounting, green accounting is the product of the combination of environmental problems and accounting theories and methods, and it is bound to have the same or similar characteristics with modern accounting in many aspects such as basic accounting assumptions, accounting principles, accounting confirmation, accounting measurement, accounting records and accounting reports. However, due to the diversity of environmental problems and the complexity of resource utilization, it will inevitably bring the particularity of green accounting itself:

First, the characteristics of accounting content. The contents of environmental accounting mainly have the following characteristics: the uncertainty of economic business; Environmental economic business is comprehensive and long-term.

Second, the characteristics of cost measurement.

Third, the diversity of research methods. Traditional accounting research mainly uses the basic theoretical methods of political economy and mathematics, while environmental accounting needs to involve a wider range of disciplines.

Fourth, the characteristics of statements. The environmental accounting report should disclose both financial information and non-financial information (the environmental objectives and implementation of the enterprise, the measures taken by the enterprise to control the environment, etc.). ).