论文部分内容阅读
随着世界经济的飞速发展,人类对于资源的需求越来越大,对环境的负面影响也越来越大,迫于环境的压力,企业逐渐关注环境效益而不仅仅局限于经济效益。保护环境是每个人,每个社会团体不可推卸的责任。力图实现社会、环境、经济利益的协调发展成为迫在眉睫的问题。在这样的大环境下,环境会计应运而生。环境会计信息披露可以有效反应和监督上市公司经济活动对环境产生的影响,本文以重污染企业为例分析环境会计对企业信息披露的影响。
With the rapid development of the world economy, human resources are becoming more and more demanding and have a negative impact on the environment. Under pressure from the environment, enterprises are paying more attention to environmental benefits than just economic benefits. Protecting the environment is an unshirkable responsibility of everyone and every social group. Trying to achieve the coordinated development of social, environmental and economic interests has become an urgent issue. In this environment, environmental accounting came into being. The disclosure of environmental accounting information can effectively reflect and supervise the environmental impact of the economic activities of listed companies. This paper analyzes the impact of environmental accounting on the information disclosure of enterprises by taking heavily polluting enterprises as an example.