對我國企業環境會計信息披露問題研究

時間：2023-03-11 05:33:46 會計畢業論文我要投稿

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對我國企業環境會計信息披露有關問題研究

畢業論文

對我國企業環境會計信息披露有關問題研究

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污染，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信息報告在國外以迅猛的速度發展，并且環境會計信息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后，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信息，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信息披露研究回顧，以及分析我國現階段環境會計信息披露的現狀的基礎上，通過分析重污染行業的3家企業的環境會計信息披露狀況，來揭示我國企業環境會計信息披露中存在的問題，并就相關問題提出解決的建議。

關鍵詞：環境會計；環境信息; 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

對我國企業環境會計信息披露有關問題研究

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