| 对完善我国企业环境会计报告的探讨 |
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| 引用本文： | 王雪艳.对完善我国企业环境会计报告的探讨[J].新疆财经,2006(4):84-86. |
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| 作者姓名： | 王雪艳 |
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| 作者单位： | 新疆维吾尔自治区环保宣传教育中心,乌鲁木齐,830011 |
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| 摘 要： | 针对目前我国企业环境会计报告的现状以及存在的缺陷,本文认为我国企业环境会计报告应由报告使用者与目标、报告主体、报告内容、报告模式、报告呈报及报告审计六方面的内容构成,同时提出了完善我国企业环境会计报告的对策。
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| 关 键 词： | 企业环境会计报告 基本框架 |
| 文章编号： | 1007-8576（2006）04-0084-03 |
| 收稿时间： | 2006-05-29 |
| 修稿时间： | 2006年5月29日 |
Speculations about Improving Accounting Reports of Enterprise Environments |
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| Wang Xueyan.Speculations about Improving Accounting Reports of Enterprise Environments[J].Finance & Economics of Xinjiang,2006(4):84-86. |
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| Authors: | Wang Xueyan |
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| Institution: | Xinjiang Education and Propaganda Center of Environmental Protection, Urumqi 830011, China |
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| Abstract: | In terms of status quo and defects of accounting reports of enterprise environments in China, the paper puts forward that the accounting reports should consist of the following contents, namely, report user and its target, body of the report, content of the report, model of the report, presentation and audit of the report. Meanwhile, it also advances countermeasures to perfect the accounting reports of enterprise environments in China. |
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| Keywords: | Accounting Reports of Enterprise Environments the Basic Framework |
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