摘要
目前安徽省共有78家上市公司,但是安徽上市公司对于环境会计信息披露存在着许多问题,如数量比重低、披露内容不全、披露方式单一等等,因此需要在法律法规、会计规范、监督机制、人才培养等方面加强建设。
As regards the disclosure of environmental accounting information in the 78 listed companies in Anhui,problems exist such as low quantity proportion,incomplete disclosure contents and single disclosure mode,hence the necessity of strengthening construction of laws and regulations,accounting regulations,supervision mechanism and personnel training.
出处
《安庆师范学院学报(社会科学版)》
2014年第3期17-21,共5页
Journal of Anqing Teachers College(Social Science Edition)
关键词
环境会计
会计信息披露
安徽
上市公司
environmental accounting
accounting information disclosure
Anhui
listed companies