Study for Innovative Contents of Accounting Professional Education in Circular Economy

Abstract

With the help of theoretical analysis, this paper systematically discusses the limitations of accounting professional education for various accountants in the current situation of circular economy and the reasons for its formation. Combined with the characteristics of accounting in circular economy, and based on the correlation of circular economy, the innovative connotation of professional accounting education in circular economy is proposed. According to the viewpoint of this paper, four innovative contents should be added to the contents of accounting professional education, including complement of innovative disclosure form of accounting information, enrichment of concept of natural resource assets, improvement of innovative accounting methods and enlargement of innovative connotation of accounting cost. This paper will provide a reference for the innovative contents of accounting professional education in circular economy.