论我国环境会计的信息披露

On the Information Disclosure in Our Environmental Accounting

环境会计是现代会计学的新兴分支,当前,我国的环境会计信息披露在信息的计量、环境成本的合理分配、环保立法、环境会计准则的制定等方面存在问题。构建符合我国实际情况的环境会计信息披露模式在短期应采用独立报告模式,在长期应采用补充报告的模式。

environmental accounting is an emerging branch of modern accountancy. Nowadays, the problems of our environmental accounting information disclosure are about fearing measurement, the rational allocation of environmental costs, environmental legislation, the formulation of environmental accounting standards, and so on. To build the environmental accounting information disclosure mode in line with China＇ s actual situation we should adopt independent report mode in the short term and supplementary report mode in the long term.