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随着大气污染对人们日常生活的影响越来越严重,如何及时有效地解决大气污染问题已经成为迫在眉睫的问题。文章分析了构建大气环境损害成本会计信息披露体系的必要性与可行性,并且探讨了企业大气环境损害成本项目的构成。通过企业大气环境损害成本的披露使得大气环境损害成本内部化。对于企业自身来说,这是一种有效自我监督的方法,也可以从根源上有效减少大气污染的破坏,为有效解决大气污染问题提供合理的路径。
With the impact of air pollution on people’s daily life more and more serious, how to solve the air pollution problem promptly and effectively has become an urgent problem. The article analyzes the necessity and feasibility of constructing accounting information disclosure system of cost of damage to atmosphere environment, and discusses the composition of project cost of damage to atmosphere of enterprise. Disclosure of the cost of damage to the atmospheric environment through the disclosure of the damage cost of the corporate atmospheric environment. For enterprises themselves, this is an effective self-monitoring method, but also can effectively reduce the root causes of air pollution damage, to effectively solve the air pollution problem to provide a reasonable path.