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

China's economic growth has been dependent on high energy consumption,pollution,high emissions.With our attitude towards environmental protection increasingly,it should be changed.As the focus of environmental pollution monitoring,resource-oriented enterprises need green transformation in the circumstance of environmental protection and economic development.In Hunan province,as a land of non-metallic mineral,mineral selecting and smelting enterprises in bring huge economic benefits at the same time also face countries increasingly strict environmental protection system,a large number of small and medium-sized enterprises were shut down.Facing the serious situation,the influence conducts the quantification research to this kind of enterprise in production management to the environment,fundamentally carries on green reforming to it,realizes the sustainable development to have the extremely vital practical significance.The 2017 Central Economic Work Conference noted that the country's economic structure has changed dramatically,and significant results have been achieved in supply-side structural reform.Economic system reform should be continued to make the economy more dynamic and resilient.In 2018,the Central Economic Work Conference emphasized the importance of promoting high-quality progress and continuing to improve supply-side structural reforms.Promote the change made by China to China and accelerate the leap of China's quality.At the same time,solving ineffective supply and eliminating overcapacity will also bring new challenges to resource-based enterprises.The full text contains five chapters and conclusions,can be divided into three parts:In part one including chapter one and two,the problem was proposed,and the relevant theory is introduced,include the first and second chapter.Introduced in environmental protection and sustainable development of enterprises under the background of resource-based enterprises to carry out the necessity and feasibility of green accounting.And the green accounting system research status at home and abroad were reviewed and comb,the core of this paper is put forward.Introduces the theory and accounting methods related to this research topic.In part two including the following four chapters,the construction of the green accounting system of Hunan resource-type enterprise and the empirical research of the plant and Metallurgical group,including the third to sixth chapter.In the third chapter,the first of resource-based enterprise general situation of Hunan province,industry development present situation,green accounting application is analyzed,the necessity of resource-based enterprises build a green accounting system.Then in chapter fourth,we comb the theory of green accounting,confirm the factor confirmation and measurement method adopted by the Institute,and analyze the information disclosure of Green Accountant report.Then carries on the green accounting system construction in the fifth chapter take the main page group as the object the real diagnosis research,The Zhuye Group 2014-2016 annual financial report and some of the internal financial data,including information on green accounting information,the preparation of a green balance sheet and profit and green environment.The results show that:Plant Metallurgical group 2014-2016 Green Interest is 2,416,045,900 yuan,2,251,467,600 yuan,1,838,904,000 yuan,environmental profit respectively-2,793,412,500 yuan,-1,750,119,300 yuan,-1,520,402,100 yuan.It can be seen that Zhuye group's green benefits decline in profit to rise year after year,although there has been a negative value,the Home Group's environmental costs far greater than their benefits,environmental protection measures need to be strengthened.Finally,in chapter six,Zhuye group green accounting systems to build empirical studies to analyze the results of the discussion of the proposed countermeasures and suggestions,including improving the disclosure of information system,the promotion of the relevant accounting standards to develop and pilot.In the third part,the paper puts forward the theoretical and practical research conclusion and the deficiency of three aspects,such as theoretical basis,data source and research method,and makes a reasonable prospect for the research and application of green accounting.