【摘要】 在提出三个相关假设命题并将证明公开发表的基础上,从论辩循环经济条件下受托责任因客观环境变化而拓展入手,勾勒出企业循环经济受托责任的范围;之后探究循环经济会计的概念框架,涉及:循环经济会计对象及其分类,循环经济会计目标,循环经济会计基本前提,循环经济会计基本原则;并探讨循环经济会计信息披露的基本内容及其与其他会计学科的关系。更多还原

【Abstract】 Based on the proposal of three related hypothesis and the publishing of the proof,this paper discusses the development of entrusted responsibilities under circular economy due to the objective environment,and describes the scope of entrusted responsibilities of business in circular economy.And furthermore discusses the concept framework of accounting for circular economy including the objects and their classification,the objective,the precondition,and the principle,and then describes the disclosure of its information and its relationship with other accounting disciplines.更多还原