论文部分内容阅读
随着企业的生产经营活动对环境产生的负面影响愈加严重,社会公众的环保意识逐渐增强,企业环境会计信息披露成为企业管理决策不可或缺的重要信息。本文从环境会计信息披露的概念和特点出发,对我国企业环境会计信息披露存在的问题进行了分析,并有针对性的提出健全环境会计准则、建设独立环境会计报告体系、提高企业披露自觉性三方面来促进和完善环境会计信息的披露。
With the negative impact of production and business activities on the environment, the public awareness of environmental protection has been gradually enhanced, and the disclosure of corporate environmental accounting information has become an indispensable and important information for enterprise management decision-making. Based on the concept and characteristics of environmental accounting information disclosure, this paper analyzes the problems existing in corporate environmental accounting information disclosure in our country and puts forward some suggestions, such as improving environmental accounting standards, establishing independent environmental accounting report system and raising awareness of enterprise disclosure Aspects to promote and improve the disclosure of environmental accounting information.