What are the related theories of green accounting?

Green accounting, also known as environmental accounting, is a new discipline that takes money as the main unit of measurement, measures and records the costs of environmental pollution, environmental prevention and development, and reasonably measures and reports the benefits of environmental maintenance and development, so as to comprehensively evaluate the impact of environmental performance and environmental activities on the financial results of enterprises. It tries to combine accounting with environmental economics and achieve the goal of coordinating economic development and environmental protection through effective value management.

First, the connotation of green accounting and green accounting confirmation

(1) definition of green accounting: (2) definition of green accounting:

2. Difficulties in confirmation of green accounting: (1) Confirmation of green accounting elements: (2) Confirmation of environmental assets: (3) Confirmation of environmental liabilities: (4) Confirmation of environmental costs: (5) Confirmation of environmental benefits:

3. Analysis of the reasons why green accounting is difficult to confirm: (1) There are differences between green accounting and traditional accounting; (2) It is incompatible with the current accounting laws and regulations system;

4. Some thoughts on the confirmation of green accounting: (1) Follow the sustainable development; (2) Gradually improve the laws and regulations related to environmental protection;

(3) further establishing corporate environmental culture; (4) further promoting accountants to update their knowledge;