基于可持续发展观下的环境会计信息披露

The Information Disclosure of Environmental Accounting Based on Sustainable Development

科学技术的日新月异使全球经济正以前所未有的速度向前发展,为人类创造了大量的财富。但经济快速增长的同时,随之而来的是自然资源的迅速耗竭和环境的严重污染。环境问题已由局部问题上升为人类生存性问题。要真正的让全社会认识到企业对环境的影响程度,必须加强企业对环境造成损害程度科学的披露,这就涉及到环境会计信息披露相关问题。文章从可持续发展观的视角入手,阐述了目前我国环境信息披露的现状和方式以及环境信息披露的局限性,并就目前的局限性提出了改进建议。

Rapid changes of science and technology make the global economy developing with unprecedented speed and create a lot of wealth for human. But with the rapid economic growth, the rapid depletion of natural resources and the serious pollution of environment are also coming. The environmental problem has risen from a local problem to the problem of human existence. In order to really make the whole society to realize the impact of enterprises on the environment, we must strengthen the scientific disclosure about the damage degree of environment by enterprise, which relates to the environmental accounting information disclosure related question. This paper starts with the view of sustainable development, expounds the present situation, measures and limitation of China＇s environmental information disclosure, and puts forward improvement suggestions for current limitations.