Analyses on Innovation of Accounting System Based on Strategy of Recycle Economy

With the method of theoretical analysis, this paper systematically analyzes the characteristics, the restrictions and the reasons of the present mode of accounting in the strategy of recycle economy. According to the internal demand of this strategy, the author proposed some improvements for new accounting system that would be suitable for the strategy of developing recycle economy. These improvements include constructing new form for disclosure accounting information, adding the accounting of resource assets, improving the cost control system and introducing a method of data envelopment analysis for evaluating the economic effectiveness of costs or expenses for developing recycle economy based on data of accounting in enterprises. Meanwhile, the author also builds two related quantitative models for evaluation in enterprises, illustrates the relationship between inputs and outputs of the DEA model, and discusses these models in detail. The main objective of these opinions will be references for the developments of recycle economy and theory of accounting.