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环境会计产生于20世纪70年代,并随着人类对环境保护重要性认识的不断加深和会计实践的不断发展而发展,我国对环境会计研究起步较晚,环境会计理论与实务还很不完善。企业不明确哪些事项属于环境会计所要考虑的对象,应该在什么时间把它纳入环境会计信息系统中以及归入何种会计要素中。在对环境会计要素计量方面,因为企业时环境资源的计量可采用多种形式和方法,有些计量方法有一定的主观性。企业往往忽视它对决策的有用性。而且,许多企业对环境会计信息的披露是零散的和不系统的,环境会计信息在可靠性上不符合要求。环境会计信息披露的范围、内容、形式存在较大差异。对此,笔者提几点建议。
Environmental accounting was born in the 1970s, and with the continuous deepening of human understanding of the importance of environmental protection and the continuous development of accounting practices, our study of environmental accounting started late, and the theory and practice of environmental accounting are still far from perfect. Enterprises are not sure what matters to be considered by environmental accounting, at what time it should be included in the environmental accounting information system and included in which accounting elements. In the measurement of environmental accounting elements, because the measurement of environmental resources in enterprises can take many forms and methods, some of the measurement methods have some subjectivity. Businesses often overlook the usefulness of their decisions. Moreover, the disclosure of environmental accounting information is sporadic and unsystematic in many enterprises, and environmental accounting information does not meet the requirements of reliability. There are big differences in the scope, content and form of environmental accounting information disclosure. In this regard, I make a few suggestions.