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以人为本的科学发展观,要求人类社会的生产和生活具有可持续性,这就在客观上对资源与环境可持续发展提出了迫切的要求。要实现可持续发展目标,不仅要有绿色生产,更离不开绿色会计,这是因为绿色会计从生产的全过程对环境进行保护和监督,是保证资源环境可持续发展的重要基础。
People-oriented scientific concept of development requires the production and life of human society to be sustainable, which objectively poses urgent requirements for the sustainable development of resources and the environment. To achieve the goal of sustainable development, not only green production, but also green accounting can not be separated. This is because green accounting protects and supervises the environment from the whole process of production to ensure the sustainable development of resources and environment.