我国环境会计实务的现状及对策研究

A Study on the Current Status and Strategy of Environmental Accounting

本文通过对我国上市公司年报的研究,总结了我国企业环境会计核算和信息披露的现状。同时,根据会计理论、会计政策、会计实务之间的关系,分析了我国目前环境会计理论研究、环境政策、社会和企业环境意识的状况,有针对性地提出了改进我国环境会计实务的对策。

This paper describes the current status of the environmental accounting and the environment information disclosure in china, utilizes the relationship among the accounting theory, accounting policy and accounting practice, and gives several advices to improve the existing environmental accounting practice.