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對(duì)我國企業(yè)環(huán)境會(huì)計(jì)信息披露有關(guān)問題研究
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對(duì)我國企業(yè)環(huán)境會(huì)計(jì)信息披露有關(guān)問題研究
摘要：現(xiàn)代工業(yè)社會(huì)在快速發(fā)展的同時(shí)，也在以前所未有的速度破壞著人類賴以生存的環(huán)境。長(zhǎng)期以來所累積的環(huán)境污染，已經(jīng)開始不斷顯示出其現(xiàn)實(shí)的和潛在的危害。環(huán)境問題在全球的日益升溫，使得環(huán)境會(huì)計(jì)和環(huán)境會(huì)計(jì)信息報(bào)告在國外以迅猛的速度發(fā)展，并且環(huán)境會(huì)計(jì)信息報(bào)告的水平也在逐漸提高。而我國在環(huán)境會(huì)計(jì)的理論研究和實(shí)踐方面都相對(duì)落后，我國嚴(yán)峻的環(huán)境問題及可持續(xù)發(fā)展戰(zhàn)略的提出，急需企業(yè)披露環(huán)境會(huì)計(jì)信息，以促進(jìn)環(huán)境的改善，實(shí)現(xiàn)經(jīng)濟(jì)、自然、社會(huì)的和諧發(fā)展。本文在對(duì)國內(nèi)外環(huán)境會(huì)計(jì)信息披露研究回顧，以及分析我國現(xiàn)階段環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀的基礎(chǔ)上，通過分析重污染行業(yè)的3家企業(yè)的環(huán)境會(huì)計(jì)信息披露狀況，來揭示我國企業(yè)環(huán)境會(huì)計(jì)信息披露中存在的問題，并就相關(guān)問題提出解決的建議。
關(guān)鍵詞：環(huán)境會(huì)計(jì)；環(huán)境信息; 信息披露
Study on environmental accounting information disclosure in Chinese companies
Abstract: As a result of continued process of production and daily life, natural environment’s quality have been destroyed seriously and have descended rapidly, which have done a great damage to current and follow-up people’s life and public interest. As the environmental issues being the focus of the world, the fast development of environment accounting has being obtained in the world. The increasing number of overseas companies disclosed their environmental reporting, which has being in the high level. But the few of the domestic companies disclose their environmental reporting. This paper seeks to explore how to construct the system of the environment accounting reporting in china. This paper draws on the content of the environment accounting reporting and how to disclose it.
Keywords: environment accounting; environment information; information disclose
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