The Research Of The Carbon Accounting Information Disclosure Of Forestry Enterprises

The structure has been carried out in the following thoughts,"introduction of the problems?problem analysis?problem solving " with methods of documentation,comparison,case-analysis.After defining carbon accounting information and expounding the form and function of carbon accounting information disclosure and role,the thesis analyses the features of forestry enterprise accounting information based on the theory of asymmetric information and the theory of sustainable development.According to what have been discussed,the importance of carbon accounting information disclosure of forestry enterprises is discussed,and the status quo of carbon accounting information disclosure of forestry enterprises and the problems have been analyzed.After analyzing the importance and the situation of Carbon accounting information disclosure of forestry enterprises,a carbon accounting information disclosure system of forestry enterprises is built.In the system,the goal of disclosure is to provide users with not only carbon accounting information to make decision,but also evidence that can be used as evaluation for managers' fulfillment of economic responsibility and social responsibility.Forestry carbon accounting information disclosure should follow the principle of forest ecological compensation,the principle of sustainable development,the principle of cost-benefit,the principle of monetary measurement combined with other measurement,the principle of voluntary and compulsory;At the same time,carbon accounting information of forestry enterprises should be relevant,reliable,comparable,understandable and important;The carbon accounting information disclosure system of forestry enterprises should involve carbon assets,liabilities,etc.Carbon accounting information can not only be disclosed in the financial statements,but also in the environmental report and other tools.Finally,based on the suggestions of strengthening the forestry enterprise carbon accounting theory research,perfecting the legal system and promoting the development of carbon trading market,the main research conclusions is summarized.