重污染企业环境会计信息披露问题

Information Disclosure Problem of Environmental Accounting for Heavily Polluting Enterprises

企业作为国民经济活动的主体,其经营活动会对自然资源和环境产生重大的影响。据国家环境保护部门估计,我国环境污染中80%是来自企业的生产经营活动,经济增长的GDP中,至少有18%是依靠资源和生态环境"透支"获得。环境会计信息作为衡量和评价企业生产经营活动对自然环境影响的重要依据和信息来源日益受到人们的关注。

As the main activities of the national economy,enterprises will undoubtedly have a major impact on the business activities of natural resources and environment.According to the State Environmental Protection Department there＇s 80 percents of China＇s pollution comes from the production and operation activities of enterprises.Increases in GDP,at least 18% depends upon the source and the habitat ＂overdraws＂.As a measure of business activities environmental accounting information and evaluation will affect the natural environment and will be an important basis for sources of information.