摘要
企业环境会计信息披露存在较多问题,主要表现在法规不健全、财会人员业务素质较低、披露内容片面、披露方式不规范及缺乏监督等方面。因此,应在完善法律法规、加强人才培养、加大政府部门宣传力度以及加强审计监督等方面做好工作。
There are many problems of enterprise environment accounting information disclosure, mainly embody in the un- sound laws and regulations, low professional quality of accounting personnel, disclosure content one-sided, irregular disclosure mode and lack of supervision, etc. Therefore, we should perfect the laws and regulations, strengthen personnel training, in- crease government propaganda and strengthen the audit supervision and so on.
出处
《河北经贸大学学报》
CSSCI
北大核心
2013年第3期64-65,77,共3页
Journal of Hebei University of Economics and Business
基金
学习贯彻党的十八大精神研究成果
河北省社会科学基金委托项目
关键词
企业
环境会计
信息披露
审计监督
《会计法》
enterprise
environmental accounting
information disclosure
auditing supervision
the accounting law