Research on the Impact of Digitalization of Tax Collection and Administration on Enterprise Financial Management Behaviors

摘要

     This paper studies the construction of green accounting system and its application effect evaluation under the background of "double-carbon" goal. Firstly, the paper reviews the research status of green accounting theory and "double-carbon" strategy of enterprises at home and abroad, defines the connotation and characteristics of green accounting system under the goal of "double-carbon," and then puts forward the construction path of green accounting system of enterprises, including green accounting system, management system and information disclosure system; At the same time, it has constructed an indicator system covering environmental performance, economic performance, social benefit and management efficiency, and conducted case empirical analysis using analytic hierarchy process and fuzzy comprehensive evaluation method, which proves the practical value of green accounting system construction and provides reference for enterprises to promote the implementation of "double-carbon" target.