环境会计信息披露研究

作为实施可持续发展战略的重要组成部分 ,环境会计为各国政府所普遍重视。当前 ,我国在环境会计领域的研究还相当滞后 ,不但没有建立起符合中国国情的企业环境理论和环境会计准则 ,而且没有建立起完善的环境会计信息系统 ,企业环境会计信息披露严重不足且缺乏可比性和可靠性。本文就环境会计的信息披露工作展开重点讨论。

STUDY OF INFORMATION DISCLOSURE IN ENVIRONMENTAL ACCOUNTING

As an important part of the implementation of the susta in able developing strategy,environmental accounting is emphasized by all governmen ts.At present the research on this field in China is lagged behind the adva nced countries.There are no environmental theories on business nor environment al accounting principles suitable to Chinese realities.And there has not been bu ilt a perfect information system.The result is that there is not enough full d isclosure of environmental accounting and the information is lack of commparabil ity and reliability.This paper discusses mainly on the questions of information disclosure on environmental accounting.