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随着经济的发展和社会的进步,环境问题日益受到人们的关注和重视。资源浪费、生态环境的恶化和环境污染等问题严重制约着社会的进步和经济的可持续发展,而这与我们对资源的无偿浪费和对环境污染治理问题不进行披露有着一定的关系。当然,人们对于当前企业披露的环境会计信息内容的真实性、可靠性等存在着质疑。所以,提高企业环境会计信息披露的质量,是企业提高自身的经济效益、揭示资源利用情况、了解企业环境污染治理状况、实现经济社会可持续发展的关键所在。
With the economic development and social progress, the environmental issue has drawn increasing attention and attention. The problems of waste of resources, deterioration of the ecological environment and environmental pollution seriously hamper the progress of society and the sustainable development of the economy, which is related to the non-disclosure of resources and the non-disclosure of environmental pollution control. Of course, people have questioned the authenticity and reliability of the environmental accounting information disclosed by the current enterprises. Therefore, improving the quality of corporate environmental accounting information disclosure is the key for enterprises to improve their own economic benefits, reveal the utilization of resources, understand the status of corporate environmental pollution control and realize the sustainable economic and social development.