對我國企業(yè)環(huán)境會計信息披露有關(guān)問題研究

畢業(yè)論文

對我國企業(yè)環(huán)境會計信息披露有關(guān)問題研究
 
摘要：現(xiàn)代工業(yè)社會在快速發(fā)展的同時，也在以前所未有的速度破壞著人類賴以生存的環(huán)境。長期以來所累積的環(huán)境污染，已經(jīng)開始不斷顯示出其現(xiàn)實的和潛在的危害。環(huán)境問題在全球的日益升溫，使得環(huán)境會計和環(huán)境會計信息報告在國外以迅猛的速度發(fā)展，并且環(huán)境會計信息報告的水平也在逐漸提高。而我國在環(huán)境會計的理論研究和實踐方面都相對落后，我國嚴峻的環(huán)境問題及可持續(xù)發(fā)展戰(zhàn)略的提出，急需企業(yè)披露環(huán)境會計信息，以促進環(huán)境的改善，實現(xiàn)經(jīng)濟、自然、社會的和諧發(fā)展。本文在對國內(nèi)外環(huán)境會計信息披露研究回顧，以及分析我國現(xiàn)階段環(huán)境會計信息披露的現(xiàn)狀的基礎(chǔ)上，通過分析重污染行業(yè)的3家企業(yè)的環(huán)境會計信息披露狀況，來揭示我國企業(yè)環(huán)境會計信息披露中存在的問題，并就相關(guān)問題提出解決的建議。

關(guān)鍵詞：環(huán)境會計；環(huán)境信息; 信息披露

Study on environmental accounting information disclosure in Chinese companies

Abstract: As a result of continued process of production and daily life, natural environment’s quality have been destroyed seriously and have descended rapidly, which have done a great damage to current and follow-up people’s life and public interest. As the environmental issues being the focus of the world, the fast development of environment accounting has being obtained in the world. The increasing number of overseas companies disclosed their environmental reporting, which has being in the high level. But the few of the domestic companies disclose their environmental reporting. This paper seeks to explore how to construct the system of the environment accounting reporting in china. This paper draws on the content of the environment accounting reporting and how to disclose it.

Keywords: environment accounting; environment information; information disclose

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