|
Into the new century , environmental issues have become increasingly prominent , resources and environmental problems are increasing , and the protection of resources and the environment are increasingly vocal . Matters of corporate environmental activities increasing , traditional accounting , however , does not make this clear accounting included , just simple information disclosure , and the content and form of disclosure is also no uniform standard , no way to compare and understand the information . Therefore , the establishment of corporate green accounting system to standardize the accounting treatment and disclosure of information on matters of corporate environmental activities at the institutional level , contribute to the effective management of the business activities . Our research on green accounting stays green accounting necessity in our applications , the concept of of foreign green accounting theory development , and green accounting , objectives , assumptions , elements of the basic theory of the recognition, measurement and disclosure of information , there is no formation of a recognized , can regulate the practical operation of the system of green accounting . In this paper, based on at home and abroad has the theoretical and practical research , combined with the procedures and requirements of the enterprise accounting system design , build green accounting system in line with China's national conditions . Paper, first of all introduce the theoretical basis of green accounting , followed by a bold vision , design a corporate green accounting subjects , put forward of green accounting information disclosure method and form of increased green accounting information after the three main table and reflect specific green financial information was designed and Schedule of green performance information and note .
|