| The Fifth Session of the Seventeenth of Party adopt the"Twelfth-Five"plan, put forward the development of the circular economy is the main way to achieve sustainable development.Circular economy, whose essence is ecological economy, is a new developing pattern that change the style of economic increase, optimize and promote core-competitiveness, achieve accord development between enterprise and nature. However, it is proved by theoretical investigation and practice survey that financial management theories and methods cannot fulfill the demands of circular economy, it restraints the practice and development of circular economy. So it is getting more and more necessary to raise and establish green accounting management theory based on circular economy.Financial evaluation and decision-making is the important aspect of financial management. Indicators as the measure, describe, determine, evaluate and forecast evidence, is a effective way to evaluate the development and needs of enterprise, monitor the results of the implementation.This paper puts forward the assumption, objective, principles, nature and content of the green financial management based on financial theory, enterprise creating value theory and circular economy theory. On this basis, clarify the content and features of green financial indicators, determine the proposed framework and accounting methods of the indicators systerm. Meanwhile, collate and summarize the decision-making theory of the enterprise finanace, determine the decision-making way of green financial management combined the character of circular economy. Finally, invest the development situation of circular economy in china, put forward some specific policy advice in order to ensure the implementation of circular economy.Stones from other hills, can learn. Sincerely hope that this paper can give help to the implement of circular economy of our country, as good as give good ideas to the theory of green financial management based on circular economy. |
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