我国企业环境信息披露存在的障碍及对策

Present Barriers and Policy Recommendations on The Disclosure and Publication of Enterprises' Environmental Information in China

针对我国企业环境信息披露现状,分析了企业环境信息披露在环境信息计量、成本分配、环境会计准则等方面存在的主要障碍;并借鉴国外环境信息披露的成功经验,提出了从健全环境会计法规、形成合理的环境价格体系、加强环境会计的社会和政府监督等方面消除企业环境信息披露障碍的措施。

According to the status of the disclosure and publication of China enterprises＇ environmental information, it analyses the main obstacles enterprises face are confronting in aspects such as environmental information measurement, cost distribution, environment accounting criterion using the successful experience of foreign countries for reference. Also it puts forward measures： removing the confronting obstacles in the respect of perfecting the environmental accounting regulations, forming the reasonable environmental price system, reinforcing the social and governmental supervision of environmental accounting.