环境会计信息披露(DOC)

环境会计信息披露

摘要

环境会计信息披露就是指企业通过相应的媒介措施，把本企业在经营过程中所发生的环境方面的支出以及相关收益定期的向社会公众以及其他的利益相关群体进行公布。随着现代经济社会的快速发展,我国综合实力快速上升,一系列成果的取得的同时我们赖以生存的环境却也在被飞快的破坏，长期环境污染的积累,已经开始显现出其现实和潜藏的危害。中国人民终于认识到，只有选择可持续发展的道路才能让国家长久的成长壮大。随之环境问题引起社会的广泛关注，我国的现代企业对环境保护具有不可推卸的责任，各个企业必须在环境保护和可持续发展中发挥其该有的作用，对企业环境会计信息披露的呼声也越发强烈。将把环境会计基本理论研究作为基础，之后对我国企业环境会计信息披露现状进行挖掘，对我国在环境会计信息披露体系建设的进程中，存在着许多的问题，能客观真实的披露反应。最后对如何建立并完善环境会计信息披露体系提出建议，期望对我国环境会计发展有所帮助。

关键词环境会计；信息披露；对策建议

OUR COUNTRY ENTERPRISE

ENVIRONMENT ACCOUNTING

INFORMATION DISCLOSED THE QUESTION AND COUNTERMEASURE

ABSTRACT

Environmental accounting information disclosure is refers to the enterprise through the corresponding measures for the media and the environment of the enterprise in the course of business spending and income related regularly to the public and other stakeholders for publication. With the rapid development of modern economy and society, the rapid rise in China's comprehensive strength, a series of achievements made at the same time our survival environment but also in fast failure, the accumulation of long-term environmental pollution, has begun to show its realistic and potential harm. The Chinese people finally realized that only the road of sustainable development can make the country grow stronger and stronger.. Along with the environment problem has aroused widespread concern, the modern enterprises in China on the protection of the environment has not shirk the responsibility, each enterprise must be in environmental protection and sustainable development, to play the role, the disclosure of environmental accounting information in the enterprises, the voice has become more and more strong. Will study on the basic theory of environment accounting as the basis, to our country enterprise environmental accounting information disclosure of mining, of our country in the environmental accounting information disclosure system construction in the process, there are many problems and can objectively disclosure reaction. Finally, it is suggested that we can establish and improve the environmental accounting information disclosure system, and it is expected to help our environmental accounting development.

KEY WORDS Environmental accounting；Information disclosure；Countermeasures and Suggestions

目录

摘要..................................................................... I ABSTRACT................................................................... II 目录...................................................................... I 前言 (1)

1环境会计信息披露相关理论 (1)

1,1环境会计信息披露概述 (1)

1.1.1环境信息披露概念 (1)

1.1.2环境会计信息披露的重要性 (2)

1.2环境会计基本目标 (2)

2我国企业环境会计信息披露现状与问题 (2)

2.1我国企业环境会计信息披露的现状 (2)

2.1.1总体披露率低 (3)

2.1.2披露没有统一方式 (3)

2.1.3披露的内容单一 (4)

2.2我国企业环境会计信息披露存在的问题 (4)

2.2.1环境会计理论发展迟缓 (4)

2.2.2企业环境信息披露主动性弱 (4)

2.2.3对环境会计信息的披露不全面 (4)

2.2.4只披露对企业有利的信息 (5)

3我国企业环境会计信息披露问题的原因浅析 (5)

3.1披露缺乏成熟的理论指导 (5)

3.2环境会计核算不受重视 (5)

3.3披露缺少配套的法律法规 (6)

4改善企业环境会计信息披露问题的对策 (6)

4.1加快理论研究 (6)

4.2 加强环境会计信息披露意识 (7)

4.3建立完善的环境会计信息披露的规章制度 (7)

4.4加强社会和政府的环境会计监督 (7)

4.5企业要了解增强环境信息披露的好处 (8)

4.6加快环境会计方面的人才的培养 (8)