随着人口的剧增,需求的增加,更进一步加剧了对自然资源的消耗,从而使能源紧张,自然灾害频繁发生,环境污染日趋严重。纵观全球社会经济所依赖的资源基础、生态环境,已呈现资源入不敷出的景况,进入了“正在靠向未来借债而生活”的时代。这不仅动摇了有关国家发展经济的自然物质基础,制约了经济发展,而且使人类与自然,生态与经济出现了紧张局面。于是绿色会计便应运而生。 With the rapid population growth and increasing demand, the consumption of natural resources is further aggravated. As a result, energy sources are strained, natural disasters occur frequently and environmental pollution is worsening. Looking at the resource base and ecological environment on which the global economy depends, it has become an era where resources can not make ends meet and has entered into “living by lending to the future.” This has not only shaken the natural material basis for the development of the economy of the country concerned, has restricted economic development, but has also caused tensions between mankind and nature, ecology and economy. So green accounting came into being.