Font Size: a A A

Research On The Theory And Method Of Green Information Disclosure

Posted on:2018-06-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y H LiuFull Text:PDF
GTID:2359330518960912Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's rapid economic development,worthy of the world's pride,but the high-speed economic development brought about by the drawbacks are increasingly apparent,such as the relevant laws and regulations did not accompany the timely development of nationa l development.Take accounting disciplines in terms of traditional accounting in the pursuit of maximizing economic efficiency,ignoring the environmental protection and other related issues.This led directly to the pursuit of economic efficiency of enterprises,while ignoring the environmental protection,enterprises to damage the environment at the cost of achieving good economic returns,leading to the current stage of China's environmental pollution problems broke out,incompatible with the idea of sustainable development.So the traditional accounting methods cannot be applied to the development of China at this stage of thinking,new accounting must address how to promote economic and environmental deep integration between the development and the problem.Therefore,from the perspective of accounting how to carry out green information disclosure to meet the coordinated development of the economy and the environment has become an important issue at present.In this context,this paper uses the combination of normative research and statistical analysis to study the green accounting information disclosure of Chinese enterprises.First of all,based on the relevant theories of environmental accounting,this paper starts with the domestic and international environmental accounting regulations and the research results of green information disclosure at home and abroad,randomly selects 100 listed companies in our country as samples.Based on the annual reports,social responsibility report and environmental report disclosed by sample companies get the status of green information disclosure in China.Next,it lays the foundation for the construction of green information disclosure system.Second,in this paper,the basic theory of green accounting information disclosure is studied,the green accounting category is redefined,and the concepts,objectives,objects and elements of green accounting,basic principles and quality requirements of green information disclosure are put forward.Then this paper puts forward the structure of enterprise comprehensive benefit evaluation based on the input-output process and analyzes the contents of accounting information disclosure based on the input-output process,and obtains the accounting information that should be disclosed in the traditional accounting statements and the accounting information that should be disclosed in green statements.Finally,this paper puts forward some suggestions and countermeasures on how to standardize and perfect the green information disclosure of Chinese enterprises.
Keywords/Search Tags:Green Accounting, Green Information Disclosure System, Environmental Pollution, Sustainable Development
PDF Full Text Request
Related items