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近几年来,我国经济飞速发展,但其背后是层出不穷的各类资源和环境问题,这种经济负增长态势受到了社会广泛关注,并从价值角度正视环境问题。环境会计在此趋势下应运而生,兼顾企业环境与持续经营两个方面。但是受到很多原因的影响,环境会计信息披露存在质量低、内容零散等问题,导致其指导、评价等作用并未得到有效发挥。本文将从环境会计信息披露概念及特点入手,分析和研究信息披露存在的问题,并在此基础上提出相应的解决建议及措施。
In recent years, China’s economy has developed rapidly. However, behind it are endless kinds of resources and environmental problems. This negative economic growth has drawn widespread public concern and environmental issues have been addressed in terms of value. Environmental accounting came into being in this trend, taking into account the business environment and the two aspects of going concern. However, due to many reasons, the environmental accounting information disclosure has some problems, such as low quality and fragmented content, which lead to the ineffectiveness of its guidance and evaluation. This article will start with the concept and characteristics of environmental accounting information disclosure, analyze and study the problems of information disclosure, and put forward corresponding solutions and suggestions on the basis of this.