四川农业大学学报 ›› 2014, Vol. 32 ›› Issue (02): 242-246.doi: 10.3969/j.issn.1000-2650.2014.02.020

• • 上一篇    

我国环境会计信息披露问题探讨

林俐   

  1. 中共四川省委党校, 四川行政学院, 成都 610072
  • 收稿日期:2014-03-05 出版日期:2014-06-30 发布日期:2017-02-28
  • 作者简介:林俐,副教授,研究方向为财务管理、金融改革,E-mail:93443978@qq.com。

Discussion on the Information Disclosure of Environmental Accounting in China

LIN Li   

  1. Sichuan Administration College, Party College of Sichuan Province, Chengdu 610072, China
  • Received:2014-03-05 Online:2014-06-30 Published:2017-02-28

摘要: [目的] 为提高环境会计信息披露质量,满足会计信息使用的的需求。[方法] 运用规范和文献综合方法对我国环境会计信息披露的现状进行分析。[结果] 发现我国环境会计信息披露在制度体系、市场约束力、量化内容、披露方式方面存在问题。[结论] 应通过完善制度建设、充实披露内容、改进披露方式、强化监督管理、推进理论研究和人才培养来加强企业环境会计信息披露。

关键词: 环境会计, 信息披露

Abstract: [Objective] To improve the quality of information disclosure of environmental accounting and to meet the needs of information users. [Method] Normative analysis and literature synthesis were conducted to analyze the current conditions of information disclosure of environmental accounting in China. [Results] Problems were founded such as rule system,market constraints,quantifiable contents and disclosure methods,etc. [Conclusion] The following aspects can be strengthened to improve information disclosure of environmental accounting:perfecting the system construction,enriching disclosure contents,improving disclosure methods,enforcing supervision,promoting theoretical research and talent training.

Key words: environmental accounting, information disclosure

中图分类号: 

  • F231