我国环境会计信息披露研究

Research on China's Environmental Accounting Information Disclosure

社会科技工业的进步推动了经济的高速发展,同时也导致环境出现了严重的问题,环境会计作为会计学的一个分支引起了人们的关注,环境会计的切入点就是信息披露,目前我国环境会计信息披露现状很不乐观。本文从环境会计的基本理论着手,分析了我国企业环境会计信息披露存在的一些问题:缺乏相应的理论指导、专业人才以及相关法律法规会计准则;企业自身没有环保意识;相关部门缺乏有力的监管。笔者指出要想解决这些问题,在落实我国基本理论研究的基础上,规范环境会计信息披露的内容,企业自身要提高就业人员的专业素质,政府也要明确各部门职责,完善法律法规会计准则制度同时加大宣传环保的重要性。

The progress of social technology industry has promoted the high-speed development of economy, but also led to serious environmental problems. As a branch of accounting, environmental accounting raises public concerns. Environmental accounting＇s starting point is the information disclosure. So far the current status of environmental accounting information disclosure is not optimistic. Starting from the basic theory of environmental accounting, this paper analyzes the problems of China＇s environmental accounting information disclosure： lack of appropriate theoretical guidance, professional accounting standards and relevant laws and regulations, enterprises do not have the environmental awareness, relevant departments＇ lack of effective supervision. The author points out that in order to solve these problems, on the basis of the implementation of the basic theoretical research on environmental accounting, the content of environmental accounting information disclosure should be standardized, and the employee＇s professional quality should be improved. The government should clarify the functions of the departments and perfect the legal system of accounting standards while increasing the importance of promoting environmental awareness.