Research On The Disclosure Of Green Accounting Information Under Circular Economy

With the continuous demand to resources and the environment of economic development,pollution and depletion of resources is also more and more prominent,so the social cry for environmental protection and energy conservation.As a main force for resource and energy consumption,enterprises must consider energy saving and emission reduction to balance economic benefits and ecological benefits.However,the concept of circular economy is proposed late in China,and the research on green accounting is also not mature yet,which makes the disclosure of environmental information of enterprises face many problems in practice.Therefore,the issue of corporate green accounting disclosure under the circular economy is worth studying.This article firstly collated domestic and international literature and regulations related to green accounting information disclosure.Then,by using the inductive deduction method and case analysis method,the author analyzed the prospectus,annual financial report,social responsibility report,environmental report,etc.that have been disclosed by listed companies in Yunnan non-ferrous metals industry.The findings are as follows: external factors from government and social pressures,and internal factors driven by direct and indirect interests are the main causes of current green accounting information disclosure;the disclosure path corresponding to the disclosure causes is mainly the unified disclosure of government departments and the company's own publishing;arbitrariness,low accountability,and low reliability are the main problems in the current green accounting information disclosure.In view of the above problems,the green accounting information disclosure system that this paper attempts to construct mainly includes the following three levels: 1.Institutional level: The Ministry of Environmental Protection,the Ministry of Finance,the Commission and the stock exchange force enterprises to disclose environmental information,and make the green accounting standards.2.Reporting system level: Designing a report system with green accounting statements as the core to manage the pollution discharge and resource consumption of enterprises from the financial accounting point of view.3.Supervision level: Establishing a green audit system from the government,internal enterprises,and certified public accountants to supervise the disclosure of environmental information.