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随着生态环境的不断恶化及环境污染的不断扩散,促使人们越来越关注环境问题。然而,传统的企业会计已经无法对企业日益增多的环境活动进行确认和计量,因此,绿色会计应运而生,我国引入绿色会计势在必行。本文基于绿色会计的基本理论,从我国信息披露存在的问题入手,提出了几点切实可行的建议。
With the continuous deterioration of the ecological environment and the continuous proliferation of environmental pollution, people are increasingly paying attention to environmental issues. However, the traditional enterprise accounting has been unable to confirm and measure the increasing environmental activities of enterprises, therefore, green accounting came into being, it is imperative to introduce green accounting into our country. Based on the basic theory of green accounting, this article starts with the problems in our country’s information disclosure and puts forward some feasible suggestions.