环境会计信息披露的国外经验与启示

Environmental Accounting Information Disclosure:Overseas Experience and Enlightenment

通过分析国外发达国家环境会计信息披露的现状,并与我国的状况进行比较分析,结果表明,我国环境信息披露比例不高;披露形式具有随机性;环境信息披露的内容不全面。最后,提出完善环境会计法律制度、加强环境保护宣传、建立环境信息审计等政策建议。

By analyzing current situation of environmental accounting information disclosure in developed countries and comparing it with China, this paper points out many problems, such as the low environmental information disclosure ratio; randomness of disclosure forms; incomprehensive environmental information disclosure content. Finally, this paper proposed that, to improve the current situation, we need to consummate the legal system of environmental accounting, strengthen environmental protection publicity,and establish environmental information audit policy.