Issues about Innovation of Present Theory of Accounting

With the method of theoretical analysis, this thesis, systematically analyzed the limitations of the present theory of accounting in recycle economy and the reasons for that, analyzed the characteristics of accounting in recycle economy, and, according to the internal demand of recycle economy, put forward brand new development orientation of theory of accounting that would be suitable for recycle economy development. It specially discussed four suggestions, including constructing brand new accounting information disclosure model in recycle economy, bringing resource assets into accounting system, introducing new accounting method, and improving the control theory for accounting cost (including safety cost). This thesis will be a reference for the development of theory of accounting in Chinese recycle economy.