對我國企業環境會計資訊披露有關問題研究
摘要：現代工業社會在快速發展的同時，也在以前所未有的速度破壞著人類賴以生存的環境。長期以來所累積的環境汙染，已經開始不斷顯示出其現實的和潛在的危害。環境問題在全球的日益升溫，使得環境會計和環境會計資訊報告在國外以迅猛的'速度發展，並且環境會計資訊報告的水平也在逐漸提高。而我國在環境會計的理論研究和實踐方面都相對落後，我國嚴峻的環境問題及可持續發展戰略的提出，急需企業披露環境會計資訊，以促進環境的改善，實現經濟、自然、社會的和諧發展。本文在對國內外環境會計資訊披露研究回顧，以及分析我國現階段環境會計資訊披露的現狀的基礎上，通過分析重汙染行業的3家企業的環境會計資訊披露狀況，來揭示我國企業環境會計資訊披露中存在的問題，並就相關問題提出解決的建議。
關鍵詞：環境會計；環境資訊; 資訊披露
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
