我国西部重工业城市企业环境会计信息披露调查研究——石嘴山市案例分析

本文以我国西部重工业城市—石嘴山市为案例,对当地企业的环境负债、环境成本费用和环境收入等进行了调查,结果发现有关业务的处理方法不规范,已经影响到了企业环境会计信息的有用性和信息使用者的科学决策。建议要加大充分利用市场机制来引导企业披露环境会计信息的力度。

An Investigation Study on Environmental Accounting Information Disclosure of Chinese Western Heavy Industry City Enterprises

Based on Chinese western heavy industry city-Shizuishan,this article makes an investigation and study with lists in details to the environmental liabilities,environmental costs and environmental income.The conclusion shows that the certain settling methods concerned don't conform to the standard,which have influenced the effectiveness of enterprises' environmental accounting information and the scientific decision of information users.The authors suggested that from now on,the local government should make full use of the market mechanism and make every effort to guide enterprises' good behavior of disclosing environmental accounting information.