A Research Review of Corporate Green Accounting Information Disclosure

2019 2nd International Conference of Green Buildings and Environmental Management

生态环境科学

Ma, Juntao^2 ; Ma, Jundong^1

New Campus Construction Office, Guizhou Polytechnic of Construction, Guiyang, Guizhou

551400, China^1

School of Economics and Management, Harbin Institute of Technology (Shenzhen), Shenzhen, Guangdong

518055, China^2

关键词: Accounting informations;    Accounting system;    Developed countries;    Environmental issues;    Environmental responsibility;    Hot topics;    Problems and Solutions;    Research review;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/310/5/052071/pdf
DOI  :  10.1088/1755-1315/310/5/052071

学科分类：环境科学（综合）

来源: IOP

【 摘 要 】

Environmental issue is always a hot topic in the world. Many countries has begun to study the green accounting since the last century. This review focuses on the problems and solutions to the implementation of green accounting information disclosure, shedding some light on the development of green accounting in China. By discussing the difference between China and other developed countries in the process of implementation of green accounting information disclosure, this study gets some suggestions for the implementation of green accounting information disclosure in China, which includes establishing a reasonable green accounting system and improving enterprises' environmental responsibility, also, obtains the differences in the development of green accounting between China and other countries at the end of this paper.