An Study On Information Disclosure Of Green Accounting In The Condition Of Recycling Economy

With the little expansion of human social production and scale of economic activity, the social economic impact on natural resources, global environment and danger are more and more serious. Lack for natural resources and constant diffusion of the environmental pollution, impel people to pay more and more attention to the resources and environmental pollution, the voice of protecting the resources and environment is higher and higher. The green accountant is paid close attention to by the countries all over the word day by day as an important respect of strengthening resources and environment management. Situation that our country is facing economic development and problem of resources and environment protection at present, the circular economy strategy is the great choice of economic development of our country. As a whole, the green accounting of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance. Because our country is that a resource and energy consume the big country, it is a environmental disposal of pollutants big country, the setting-up of the information announcing system of the green accounting of an enterprise should be an extremely urgent problem for our country.Because of above-mentioned situations, this text regards the green accounting disclosure of information of the resources and environment of an enterprise as the theme of studying, carries on systematic research of our country information announcing system in the condition of recycling economy strategy. First of all, this paper introduces domestic and foreign status quo of green accounting information disclosure and defines relevant concepts. Secondly the text introduces the recycling economy strategy of our country and it's necessary that we should put green accounting into practice. Thirdly, it discusses the basic theory of green accounting. Moreover, we study the green financial accounting disclosure of our country. Then we study green performance disclosure of green accounting. Finally, put forward the information announcing system of the green accounting at present.