Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy
Download PDF

Keywords

Green accounting
Agricultural and animal husbandry enterprises
Information disclosure

DOI

10.26689/pbes.v5i4.4103

Submitted : 2022-07-09
Accepted : 2022-07-24
Published : 2022-08-08

Abstract

With the continuous deepening of the concept of sustainable development in modern society, the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth. In the face of the increasingly prominent environmental issues, it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole. Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy, we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises, which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

References

Chen Y, 2016, Research on Problems and Countermeasures of Animal Husbandry Development Under Low Carbon Economy. China Agricultural Resources and Zoning, 37(10): 157–160.

Ding J, Wu J, 2014, Research on the Environmental Cost of Biological Assets in Agricultural Enterprises. Friends of Accounting, 2014(23): 38–40.

Dong S, Yan X, Li L, 2013, Research on Environmental Accounting Information Disclosure of Agricultural Listed Companies. China Agricultural Accounting, 2013(08): 48–51.

Fan C, Zhao Y, Yang Q, 2017, Current Situation and Countermeasures of Environmental Accounting Information Disclosure of Agricultural Listed Companies. Modern Business, 2017(33): 149–150.

Huang AH, 2015, Environmental Accounting Information Disclosure of Listed Agricultural Companies in China. Agricultural Economics, 2015(11): 141–142.

Li X, 2015, The Impact of Information Disclosure Quality of Agricultural Listed Companies on Company Performance – Analysis of Survey Data Based on 21 Companies in Shenzhen City. Finance and Accounting Monthly, 2015(21): 27–30.

Liu JB, Tang J, Yang WW, 2019 Research on the Relationship Between Corporate Environmental Accounting Disclosure and Social Responsibility – Empirical Evidence Based on Social Responsibility Index. Business Accounting, 2019(15): 14–18.

Liu J, 2016, Innovative Research of Corporate Environmental Accounting Information Disclosure Model. Friends of Accounting, 2016(14): 31–35.

Liu S, 2010, Discussion on the Necessity of Implementing Green Accounting in Agricultural Enterprises. China Agricultural Accounting, 2010(05): 32–34.

Qiao X, 2018, Suggestions on the Regulation of Accounting Information Disclosure in the Revision of the Accounting Law. Finance and Accounting, 2018(09): 14–15.

Shi W, 2019, Ideas for the Development of Animal Husbandry Industry Under the Concept of Green Development. Agricultural Technology and Equipment, 2019(02): 76–78.

Song Z, et al., 2012, Research on Environmental Accounting Information Disclosure, China Social Science Press, Beijing.

Tian X, Zhang G, 2020, Environmental Information Disclosure, Environmental Regulation and Business Performance. Friends of Accounting, 2020(06): 43–49.

Wang T, 2020, Rethinking Carbon Accounting and Disclosure in the Context of Green Development. Friends of Accounting, 2020(17): 47–49.

Wang Y, 2019, Research on the Construction of Theoretical System and Practical Path of Agricultural Environmental Accounting. Friends of Accounting, 2019(07): 139–143.

Wei LH, Meng K, 2012, Basic Principles of Environmental Accounting Information Disclosure Model. Cooperative Economy and Technology, 2012(10): 91–92.

Wu F, Fu G, Ren Q, et al., 2016, Evaluation of the Quality of Information Disclosure of Biological Assets of Listed Agricultural Companies. Finance and Accounting Communication, 2016(22): 16–20 + 24.

Yu X, 2018, The Design of Corporate Environmental Accounting Information Disclosure Model in the Context of Low Carbon Economy. Finance and Accounting Communication, 2018(16): 11–14.

Yuan G, 2020, Resource and Environmental Cost Management Function: Based on Environmental Accounting Methods, Conditions and Information Support. Finance and Accounting Monthly, 2020(02): 3–8.

Zhang ZD, Li QP, 2015, Discussion on the Disclosure of Environmental Accounting Information of Listed Enterprises in China. Finance and Accounting Research, 2015(12): 46–49.