对我国企业环境会计信息披露有关问题研究
毕业论文
对我国企业环境会计信息披露有关问题研究
摘要：现代工业社会在快速发展的同时，也在以前所未有的速度破坏着人类赖以生存的环境。长期以来所累积的环境污染，已经开始不断显示出其现实的和潜在的危害。环境问题在全球的日益升温，使得环境会计和环境会计信息报告在国外以迅猛的'速度发展，并且环境会计信息报告的水平也在逐渐提高。而我国在环境会计的理论研究和实践方面都相对落后，我国严峻的环境问题及可持续发展战略的提出，急需企业披露环境会计信息，以促进环境的改善，实现经济、自然、社会的和谐发展。本文在对国内外环境会计信息披露研究回顾，以及分析我国现阶段环境会计信息披露的现状的基础上，通过分析重污染行业的3家企业的环境会计信息披露状况，来揭示我国企业环境会计信息披露中存在的问题，并就相关问题提出解决的建议。
关键词：环境会计；环境信息; 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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