Abstract:
Green accounting is a system for registering, organizing, management
and delivering information and data related to the environment. This
accounting form is an essential instrument for analyzing the concept
“sustainable” development, which will not compromise the natural
resources, which are vital for the future generations. In the last 10 years, the
involvement of human activities in environmental projects has grown, locally
and globally, demonstrating that the environmental costs are no longer
factors which can be ignored, especially where specific elements for
evaluation and accounting are absolutely necessary.The connections between
general economical activity and environmental deterioration, as well as the
impact on the population’s welfare are complex, bringing out many analysis
and measurement difficulties.The effects that economical activities have over
the environment don’t respect the geographical or administrative
boundaries; the environmental deterioration is often caused by the existence
of an important temporal lag between the cause occurrence and effects’
impact.Wich we advance to analyze in this article is literal the analysis of
immediate impact that economical activities have over the natural
environment cannot always indicate and costs and risks associated with
environmental deterioration. Another issue of national accounting is the
manner it treats the environment. We can state that the economic functions of
the environment are: insuring of the resources, the absorption and the
neutralization of the residues as well insuring other services for people. In
the process of the human activity the human resources can dissolve, and the
environment can become degraded due to pollution and destination
modifications. As well as in the case of the consumption of produced capital,
the continuous exploitation and degradation implies the fact that in the future
times the environment will decrease or even have no efficiency in fulfilling its
functions. Although, some functions of the environment are vital for the
economy and for the human life. That is why the actual manner of “using”
the environment is considered “non-sustainable” and it cannot be continued
in this manner. Separating the natural environment and the economic
resources is difficult. We can bring the argument that nature is a part of the
economy. What is important is that the natural resources could be used so
that we could state from all points of view that this use is rational. From here
it derives the need of a criterion of demarcation of rational usage of natural
resources.
