Research On Green Accounting Of Resources-based Enterprises In Qinghai Province

Since the reform and open policy, rapid economic development of Qinghai hasalso caused a lot of social problems, and serious environmental problems havepresently become a common concern. Resource-based enterprises as the leadingindustries of Qinghai province are supposed to bear the main responsibility, but theyare also the focus of the political, economic, cultural and social attention,undertaking the task of Qinghai’s overall development. It seems that they should notbe given too much pressure in environmental problems. Therefore, how to rid theseenterprises of this embarrassing situation has become an important topic fordiscussion in Qinghai. Green accounting brings the environmental protection into theenterprise daily accounting, makes the enterprises concern about the environmentprotection in the operating process so as to solve the problems from the enterprises’internal management and the causes of problems, and ensures that enterprises fulfilltheir duty of environment protection to realize the scientific development. As a result,green accounting will be the only way for future accounting of these enterprises ofQinghai. Based on the previous research, this paper first demonstrates the inherentunity between green accounting and scientific development view, pointing out thescientific nature of green accounting. Then, it sums up the green accounting’stheoretical framework after discussing the existing green accounting theories, whichlays the foundation for the research. Subsequently, through the questionnaire forresources-based enterprises in Qinghai province, the paper investigates their attitudeon green accounting. Then, taking Xining Special Steel as an example, it conducts apreliminary accounting of its green accounting in recent years. Furthermore, thepaper does research on the green accounting information disclosure of Qinghai’slisted enterprises. Finally, some proposals on green accounting for theresource-based enterprises of Qinghai province are put forward in this paper.