Study on Accounting System of Evaluation of Environmental Resource Based on Strategy of Green Economy
With the method of theoretical analysis,this paper illustrates the characteristics of new accounting system in green economy systematically.According to the internal demand of this strategy of green economy,the author proposed some improvements for new accounting system that would be suitable for the strategy of developing green economy.These improvements include constructing new form for report of accounting information,setting the selated standards of sccounting and introducing the evaluation system with a method of Data Envelopment Analysis based on data of accounting for resources invested in environmental protection of every high pollution enterprise to evaluate the economic effectiveness or risk level.The purpose of these opinions will be references for the developments of green economy,theory of accounting and management of environmental resources invested.
accounting evaluation environmental resource green economy
Enzhu Li Lianbo Wei Changlin Liu
School of Accounting,Shandong University of Finance,Jinan 250014,China Weishan Cuizhuang Coal-mine Co.,Ltd,Weishan 277606,China Jinan Siiian Group Construction Co.,Ltd,Jinan 250031,China
国际会议
哈尔滨
英文
1533-1536
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）