This paper focuses on trade system of discharging pollutant right and green accounting system, which are two important institutional conditions for guaranteeing to realize bene.

Based on expounding the theory and necessity of green accounting,and analyzing the drawbacks to traditional forestry accounting system,this paper brings forward that it is necessary to apply the theory and methods of green accounting to forestry accounting,including environmental cost and income.

Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise s profits.

This paper suggests that accounting system must be reformed so that management and financial accounting can be linked to meet the management function of accounting and the various managerial needs.

Based on related research on economics of environment and resources, this paper analyses systematically the definition and evaluation methods of ecologic capital and green national accounting system,and points out some existing problems such as unclear dimension and confused application of evaluation methods.