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近年来,环境问题日益严峻,阻碍了经济社会的可持续发展。上市公司有义务加大环境管理力度,公布环境会计信息,报告资源的使用、污染及治理等情况,使相关利益者更为全面、具体地了解其环境会计相关信息。由于现阶段我国的环境会计披露体系还不够成熟,因此如何对我国环境会计信息披露体系进行完善显得尤为重要。本文阐述了披露环境会计信息的必要性,分析了我国企业环境会计信息披露质量的现状及问题,并提出了改进方法。
In recent years, the environmental problems have become more and more harsh, hindering the sustainable economic and social development. Listed companies are obliged to step up environmental management efforts, publish environmental accounting information, report on the use of resources, pollution and treatment, and make relevant stakeholders more comprehensive and specific about their environmental accounting information. As China’s environmental accounting disclosure system at this stage is not yet mature enough, how to perfect our environmental accounting information disclosure system is particularly important. This article elaborates the necessity of disclosing environmental accounting information, analyzes the status quo and problems of the disclosure quality of corporate environmental accounting information in our country, and puts forward the improving methods.