企业环境会计信息披露问题研究

作为实施可持续发展战略的重要组成部分,环境会计已为各国政府所普遍重视,许多国家在环境会计信息披露方面也已取得进展。而我国不但尚未建立起符合我国国情的企业环境会计理论和准则,而且没有建立起完善的环境会计信息披露系统。本文就环境会计信息披露问题展开讨论,提出了构建适合我国实际国情的企业环境会计信息披露模式的具体构想,以促进和完善企业环境会计信息披露,贯彻落实科学发展观,实现我国经济的科学可持续发展。

Research on the Disclosure of Information on Enterprise Environmental Accounting

As an important part of the implementation of the sustainable developing strategy,environmental accounting is emphasized by all the governments. And many countries have already made great progress in the information disclosure on environmental accounting. However, there is no environmental accounting theory which is suitable for China and no perfect information system of environmental accounting. This paper puts forward a series of advices to ameliorate and develop our enterprises' environmental accounting information disclosure, with the hope to implement the scientific concept of development and sustain Chinese economic development.