| 我国采掘业环境会计信息披露问题探析 |
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| 引用本文： | 王娟娟.我国采掘业环境会计信息披露问题探析[J].价值工程,2012,31(3):99-100. |
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| 作者姓名： | 王娟娟 |
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| 作者单位： | 渭南师范学院经济与管理学院,渭南,714000 |
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| 摘 要： | 采掘业是国家重度污染行业之一,环境会计信息披露与采掘业企业的效益和可持续发展是息息相关的,所以企业应更积极的进行环境信息披露,从而有利于美化企业形象并使信息使用者做出正确的决策。文章以我国采掘业上市公司为例,通过分析上市公司环境会计信息披露的现状,揭示信息披露中存在的问题并提出了促进其发展的对策建议。
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| 关 键 词： | 上市公司 环境会计 信息披露 |
A Study on Environmental Accounting Information Disclosure about Listed Companies of Extractive Industry in China |
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| Wang Juaniuan.A Study on Environmental Accounting Information Disclosure about Listed Companies of Extractive Industry in China[J].Value Engineering,2012,31(3):99-100. |
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| Authors: | Wang Juaniuan |
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| Institution: | Wang Juanjuan(College of Economics and Management,Weinan Normal University,Weinan 714000,China) |
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| Abstract: | Extractive industry is one of heavy-polluting industries in China,environmental accounting information disclosure is closely related to the benefits of extractive industries and sustainable development of enterprises,therefore,enterprises should be more proactive disclosure of environmental information,that contribute to the beautification of corporate image and make the information user to make the right decisions.In this paper,Citing examples of listed companies of the extractive industries in China,we reveal to problems which exist in information the disclosure of corporate environmental accounting and put forward their views by analyzing the status of environmental accounting information disclosure of listed companies. |
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| Keywords: | listing companies environmental accounting information disclosure |
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