探析我国环境会计信息披露的若干问题

Analysis of Some Problems of Information Revelation of Environment Accounting in China

随着人类社会可持续发展观念的形成,环境会计开始成为会计科学的一个重要新分支。从我国日益严峻的环境问题及环境会计的现状考虑,加强环境会计的研究是十分必要的。本文从当前我国企业对外披露环境信息的现状入手,分析了我国环境会计信息应披露的内容,探讨了环境会计信息披露的几种方法的利弊,并通过思考设想了几种环境会计信息披露的模式及其应用。

With the form of the concept of sustainable development, environment accounting is becoming an important new branch of accounting science. Environmental problem is becoming increasingly severe in China. On current form, it is necessary to strengthen the research on environment accounting. Starting with the current situation that enterprises reveal environmental information, the author analyses what environment accounting must reveal in China, and advantages and disadvantages of some revelation methods. Finally, the author conceives some modes of information revelation of environment accounting and their application.