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随着社会的发展,人们的思想观念发生了很大变化,选择了绿色、环保、可持续的消费观念。消费者选择绿色食品使得企业必须采取无污染的企业环境组织生产,而且企业采取绿色生产方式可以增强企业的信誉,树立企业形象,从而提高经济效益。消费者的需求以及企业自身发展的需要使得企业不得不注重企业环境建设,反映在企业环境会计信息披露上就是要将企业的环境会计信息纳入其核算体系,促进企业的绿色可持续发展。本文主要探讨企业环境会计信息的披露问题。
With the development of society, people’s ideas and concepts have undergone great changes, choosing green, environmental protection and sustainable consumption concept. Consumers choose green food makes companies must take pollution-free enterprise environment organization of production, and enterprises to adopt green production methods can enhance the credibility of enterprises, establish a corporate image, thereby enhancing economic efficiency. The needs of consumers as well as the needs of their own development make enterprises have to focus on the construction of enterprise environment, reflected in the enterprise environmental accounting information disclosure is to incorporate the enterprise’s environmental accounting information into its accounting system to promote green and sustainable development of enterprises. This article mainly discusses the disclosure of corporate environmental accounting information.