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.
Zhenyu Du and X.B Sun
E. Z. Li et al., "Study on Accounting System of Evaluation of Environmental Resource Based on Strategy of Green Economy", Advanced Materials Research, Vols. 113-116, pp. 1533-1536, 2010