Issues’ Research Of Paper Industries’ Accounting Recognition, Measurement And Disclosure Based On The Theory Of Resource Circulation

The 11 th national people’s congress standing committee for the fourth time meeting passed “the circular economy promotion law of the People’s Republic of China ”and relevant specification file further promote the development of circular economy in our country. The core connotation of circular economy is resources circulation. If we want to promote sound and rapid development of the circular economy, we must make efforts to improve resources circular. Paper industry is closely related to national economic development and social civilization, the consumption level of paper and cardboard is an important symbol of measuring modernization and civilization of a country. Paper industry’s characteristics of high consumption and high pollution determines that it should take a new road of resources circular. At present, the problems that the rate of domestic waster paper recycling utilization is low, the construction of forest-pulp-paper integration is slow and the paper enterprises rely on the imported wood pulp unduly are very urgent, so the paper enterprises should establish a waste paper recycling industry standard and improve the waste paper recycling rate as soon as possible to solve the main contradiction of raw material shortages and realize the sustainable development of paper industry.Through the review of related literature at home and abroad, I found that there are no same study with mine, but the related literatures of circular economy are many. The major research achievements of the circular economy accounting are the fundamental cause of the circular economy found, the basic theoretical framework system of the circular economy and the framework system of circular economy accounting information disclosure, not involved in circular economy accounting topicality and monograph study. In this research I attempt to make circular economy topical study as the breakthrough point, through the construction of paper industry accounting recognition, measurement and information disclosure system based on the theory of resources circulation, reflect the accounting information of paper enterprises’ resources circular economic activities to enterprise managers, government departments, external investor and other accounting information users. By looking at the accounting information of paper industries’ resources circulation economic activities, the managers can optimize the management pattern, increase the production efficiency in order to continuously improve the efficiency of enterprises’ resources circulation and realize clean production. Government department can give rewards and subsidies to the paper factory which has the high ratio of resources circulation and eliminate the paper factory which has the low ratio of resources circulation. Outside investors can put their money into the enterprises which has the high ratio of resources circulation to achieve the effective of resources allocation. Based on the thought of discovering problems, analyzing problems and solving problems, using the methods of normative research and illustration, I try to build a system of accounting recognition, measures and disclosure of information to standardize accounting methods of paper industries’ resources circulation economic activities and improve the domestic waster paper recycling utilization, improve the ecological environment and build a harmonious society.