论我国企业环境信息披露制度的完善

On Perfecting Environmental Information Disclosure System

建立企业环境信息披露制度,有助于解决环境信息不对称问题。欧美国家的企业环境信息披露制度已比较成熟。我国还没有建立覆盖所有污染企业的环境信息披露制度,环境信息披露的内容、方式等方面的规定也不够完善和统一。完善我国环境信息披露制度,应丰富环境信息披露制度内容、增加制定环境会计准则,明确和协调环境管理机构的职能,建立和完善环境审计等配套制度。

Environmental disclosure system is helpful to solve the problem of information asymmetry. In many European countries and in America, environmental disclosure systems are quite mature. In China, environmental disclosure system that covers all polluting enterprises has not been set up yet. The prescriptions about the contents and the modes are not quite perfect and uniform. Perfecting the environmental information disclosure system, it is necessary to add the standard of environmental accounting, define clearly and harmonize the function of environmental management institutions, establish and perfect the matching system such as environmental auditing.